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    <title>2018 (3) TMI 1318 - ALLAHABAD HIGH COURT</title>
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    <description>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.</description>
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