2018 (11) TMI 957

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..... and detained on 3.11.2018 at about 9:22 p.m., at Sardhana Meerut as the goods were not accompanied by the e-way bill. Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act) provides that the goods so detained or seized shall be released after detention or seizure subject to the conditions specified. The aforesaid provision contemplates for immediate release of the deta .....

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..... V Assistant Commissioner (Mobile Squad-3) Meerut to show cause why notice under Section 129 (3) of the Act or the order of release of the goods could not be passed immediately after the goods were detained or seized on 3.11.2018. The affidavit may be filed within two weeks. In the meantime as the petitioner who is the registered dealer/owner of the goods, we direct the respondents to release the .....

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