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    <description>The court directed that upon the petitioners providing security of equal value as per Section 129(1)(a) of U.P. GST, the goods and the vehicle would be released immediately. The court acknowledged the need for further consideration of the case, allowing both parties to submit affidavits for detailed examination before reaching a decision. The applicability of a circular from 2017 in light of a subsequent rule amendment in 2018 was a key point of contention in the case regarding the seizure of goods due to a lack of proper E-way bill.</description>
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