2018 (11) TMI 888

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..... dealer to whom the goods meant for delivery. The detained goods and the vehicle shall be released forthwith, on the petitioner furnishing security other than cash and bank guarantee and the indemnity bond of the amount of the proposed tax and the penalty, as the petitioner is the owner of the goods, as per notice under Section 129(3) read with Section 129(1)(A) of U.P.G.S.T. Act. - Writ Tax N .....

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..... son to whom the goods have to be delivered. The petitioner has also produced two invoices, one issued by the seller/ consignor of Chhattisgarh and the other from the petitioner himself for sale of those very goods to the consignee at Hamirpur. In view of the aforesaid bilty and invoices, prima-facie there cannot be any controversy with regard to the identity of the person or dealer to whom the .....

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