2018 (12) TMI 347 - HC - GST

Release of seized goods and vehicle - Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 - Held that - Since the petitioner is the owner of the goods as he had paid the entire amount of the value of the goods to the selling dealer, we direct that on petitioner s furnishing security in the form of Bank guarantee of the amount equivalent to that mentioned under clause (a) of Subsection (1) of Section 129 of the Act, the seized goods and the vehicle shall be released forthwith.

Summary

The petitioner, a registered purchasing dealer, claimed ownership of seized goods under U.P. Goods and Service Tax Act, 2017. High Court directed release of goods and vehicle upon furnishing a bank guarantee equivalent to specified amount. Any earlier deposits by petitioner to be adjusted. Writ petition disposed of.