https://www.taxtmi.com/caselaws?id=371578 Goods and vehicles detained under the Uttar Pradesh GST Act, 2017 may be provisionally released where seizure is made under Section 129(1) and notice under Section 129(3) specifies tax and penalty for release. On the facts stated, the goods were said to belong to the petitioner and the selling dealer had already received full payment. The Court directed release on furnishing a bank guarantee equivalent to the amount payable under Section 129(1)(a), with any earlier deposit to be adjusted against the security requirement. en-us Wed, 28 Nov 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371578 Goods and vehicles detained under the Uttar Pradesh GST Act, 2017 may be provisionally released where seizure is made under Section 129(1) and notice under Section 129(3) specifies tax and penalty for release. On the facts stated, the goods were said to belong to the petitioner and the selling dealer had already received full payment. The Court directed release on furnishing a bank guarantee equivalent to the amount payable under Section 129(1)(a), with any earlier deposit to be adjusted against the security requirement. Case-Laws GST Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371578