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    <title>2018 (12) TMI 348 - ALLAHABAD HIGH COURT</title>
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    <description>Goods and vehicle detained under section 129(1) of the Uttar Pradesh GST Act for expiry of the e-way bill were ordered to be released on furnishing a bank guarantee. The Court noted the explanation that the consignment had reached the destination in time, but the vehicle could not enter the city because entry was not available, and detention was made in the meantime. The operative effect was that security by way of bank guarantee was accepted as the basis for release of the detained goods and vehicle.</description>
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      <description>Goods and vehicle detained under section 129(1) of the Uttar Pradesh GST Act for expiry of the e-way bill were ordered to be released on furnishing a bank guarantee. The Court noted the explanation that the consignment had reached the destination in time, but the vehicle could not enter the city because entry was not available, and detention was made in the meantime. The operative effect was that security by way of bank guarantee was accepted as the basis for release of the detained goods and vehicle.</description>
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