Release of seized GST goods allowed against security or indemnity bond pending further proceedings.

Seized goods under the U.P. GST regime were directed to be released forthwith, subject to furnishing security other than cash or bank guarantee, or alternatively an indemnity bond equal to the value of tax and penalty to the satisfaction of the seizing authority. The court also kept the matter pending for further hearing. The operative effect is that interim release was allowed against security, rather than continued detention of the goods.

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Issues: Whether the seized goods should be released pending further proceedings under the U.P. GST regime.

Outcome: The goods were directed to be released forthwith on furnishing security other than cash or bank guarantee or, alternatively, an indemnity bond equal to the value of tax and penalty to the satisfaction of the seizing authority, and the matter was listed for further hearing.

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