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2019 (1) TMI 195 - HC - GSTSeizure/ retention order - Section 129(3) of the U.P. GST Act - Held that - The petitioner is the owner of the goods and as such it is directed that the goods so detained and the vehicle shall be released to the petitioner on furnishing security in terms of Clause (C) of Section 129(1) of the Act for the amount as indicated under Section 129(1)(a) of the Act forthwith - petition allowed.
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