Rule 138 rescission and interim release of seized goods granted on security and indemnity bond.

Rescission of the notifications amending Rule 138 of the Uttar Pradesh GST Rules, 2017 raised the question whether the pre-amendment version of Rule 138 revived, and the court granted interim protection over the detained goods. The seized goods and vehicle were directed to be released forthwith on furnishing security other than cash or bank guarantee for the proposed tax and penalty, together with an indemnity bond equal to the value of the seized goods. The writ petition was then ordered to be listed for admission and final disposal after pleadings.

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Issues: Whether, on the rescission of the notifications amending Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017, the pre-amendment version of Rule 138 stood revived, and whether the seized goods and vehicle should be released pending consideration of the writ petition.

Outcome: The seized goods and vehicle were directed to be released forthwith on furnishing of security other than cash and bank guarantee of the proposed tax and penalty and an indemnity bond of the value of the seized goods, and the writ petition was directed to be listed for admission/final disposal after pleadings.

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