Solar Modules Seizure Lifted: Tax Guarantee Enables Release Under GST Regulations with Balanced Compliance Approach

The HC allowed the writ petition challenging goods seizure under GST Act. The court ordered release of seized solar modules upon submission of a bank guarantee equivalent to the tax value, providing relief to the trader while maintaining regulatory compliance with E-Way Bill requirements.

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The petitioner challenged a seizure order under Section 129(1) U.P. GST Act due to E-Way Bill issue. The petitioner, engaged in trading of P.V. Solar Modules, had goods seized while being transported from West Bengal to Ghaziabad. The court ordered release of the seized goods upon deposit of a bank guarantee equal to the tax value. The writ petition was disposed of by the Allahabad High Court.

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