2018 (11) TMI 956 - HC - GST

Release of seized goods alongwith vehicle - Section 129(3) of the U.P. GST - Held thar - The seized goods and the vehicle shall be released on the petitioner depositing the amount in accordance with the provision of Section 129(1)(a) of the Act and on giving an indemnity bond of the same amount.

Summary

The petitioner challenged an order under Section 129(3) of the U.P. GST Act regarding tax and penalty for releasing goods. Petitioner argued for penalty under Section 129(1)(a) instead of (b). Respondents given three weeks to respond. Goods and vehicle to be released upon depositing amount under Section 129(1)(a) and providing indemnity bond. Case listed for admission/final disposal.