Interim release of detained goods allowed subject to deposit under GST detention rules and security for the balance.

Pending adjudication, goods may be released on interim terms where the taxpayer deposits the amount required under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 and furnishes security for the balance. The High Court permitted release subject to those conditions, while directing notice to be accepted, with counter affidavit and rejoinder to be filed.

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Issues: Whether the goods were liable to be released pending adjudication, subject to deposit of the amount under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 and furnishing of security for the balance amount.

Outcome: Notice was accepted on behalf of the respondents, counter affidavit and rejoinder were directed to be filed, and interim release of the goods was permitted subject to deposit and security.

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