2020 (4) TMI 57 - HC - GST

Release of detained goods alongwith the conveyance - section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - petitioner undertakes that the petitioner shall deposit the bank guarantee of the required amount stipulated in the show cause notice dated 20th March, 2018 within three weeks - HELD THAT - In case such bank guarantee is deposited within three weeks from today, the proceedings taken out under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 shall stand concluded in view of the provisions of section 129(5) of the Uttar Pradesh Goods and Services Tax Act, 2017. Petition disposed off.

Summary

The High Court of Allahabad disposed of a case under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner agreed to deposit a bank guarantee within three weeks as required by the show cause notice. If the guarantee is deposited within the specified time, the proceedings will be concluded as per section 129(5) of the Act and a previous court judgment. Failure to deposit the amount will result in the automatic recall of the order. The writ petition is disposed of accordingly.