2020 (11) TMI 572

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..... ing a fresh application for release under Section 129(1) (a) of the U.P. GST Act. In case, such an application is filed, the respondent no. 3 shall take a decision thereupon in accordance with law considering the documents that may be filed by the petitioner. The said exercise shall be completed positively within a period of two weeks from the date of filing of the application. - WRIT TAX No. 61 .....

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..... the mandate of Section 129 (1) (a) of the Act, the petitioner is entitled for release of the goods pending adjudication, subject to the petitioner complying with the requirement as specified under Section 129(1) (a). Sri Tripathi, appearing on behalf of respondents argues that if the petitioner approaches the authority concerned and satisfies the authority concerned that they come within the sc .....

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