Goods Seizure Overturned: Security Provision Allows Release in Tax Compliance Dispute

The SC upheld the seizure of goods under tax law, but mandated their release upon providing security equivalent to the goods' value. Despite the initial seizure for lacking an E-way bill, which was subsequently produced without tax evasion intent, the court balanced enforcement with proportionality, allowing the transporter to recover the seized goods by furnishing appropriate security.

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The goods of the petitioner were seized under Section 129 of the Uttar Pradesh Goods and Services Tax Act, 2017 for not having an E-way bill. The bill was later produced, and there was no intention to evade tax. The seized goods and vehicle will be released upon furnishing security equivalent to the value of the goods. The case will be listed for admission/final disposal after a month.

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