Vehicle Seizure Lifted: GST Security Deposit Enables Release of Goods Under Section 129(1)

HC allowed the writ petition, directing release of seized vehicle and goods upon depositing security equivalent to invoice value under Section 129(1) of U.P. GST Act. No additional penalty was imposed, and the petitioner was granted relief subject to providing requisite security.

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The High Court of Allahabad disposed of a writ petition challenging a seizure order under Section 129(1) of the U.P. GST Act. The petitioner's vehicle and goods were to be released upon depositing security equal to the value of the goods shown in the invoice. No penalty had been imposed on the petitioner.

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