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    <title>2018 (11) TMI 605 - ALLAHABAD HIGH COURT</title>
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    <description>Goods and vehicle detained under section 129 of the U.P. GST Act were directed to be released despite an alleged minor discrepancy in the truck number stated in the e-way bill. The HC allowed filing of a counter affidavit and, pending further consideration, ordered release on furnishing security other than cash or bank guarantee together with an indemnity bond for the proposed tax and penalty amount, provided the goods had not already been confiscated under the penalty order. The operative effect was interim release subject to specified security conditions.</description>
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      <description>Goods and vehicle detained under section 129 of the U.P. GST Act were directed to be released despite an alleged minor discrepancy in the truck number stated in the e-way bill. The HC allowed filing of a counter affidavit and, pending further consideration, ordered release on furnishing security other than cash or bank guarantee together with an indemnity bond for the proposed tax and penalty amount, provided the goods had not already been confiscated under the penalty order. The operative effect was interim release subject to specified security conditions.</description>
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