2018 (12) TMI 348 - HC - GST

Seizure of goods with vehicle - seizure on the ground that E-Way Bill had expired - Held that - The goods had reached at the destination in time but on account of no entry, the vehicle could not enter into the city. In the meantime, the detention order was passed - the seized goods and the vehicles be released forthwith on furnishing security in the form of bank guarantee of the amount equivalent to that as prescribed under section 129(1) of the U.P. GST Act.

Summary

The Allahabad High Court directed the release of seized goods and vehicles under section 129(1) of the Uttar Pradesh Goods Services Tax Act, 2017, as the E-Way Bill had expired and the goods had reached the destination in time. The petitioner, owner of the goods, was asked to furnish a bank guarantee equivalent to the prescribed amount under the Act. The writ petition was disposed of accordingly.