The seized vehicle and goods have been released on the strength of such security deposit. Hence, the...

The seized vehicle and goods have been released on the strength of such security deposit. Hence, the proceedings taken out u/s 129 are liable to be concluded in view of section 129 (5) - Clearly the notice u/s 129(3) of the UP GST Act, 2017 is infructuous and the proceedings taken thereunder are liable to be treated as concluded. .....

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