https://www.taxtmi.com/caselaws?id=377293 The High Court directed the release of seized goods and the vehicle under Section 129(3) of the U.P.G.S.T. Act, 2017 upon depositing applicable tax and penalty. The Court found no miscarriage of justice in the summary assessment for releasing goods, not a final determination of market value. The transporter's limited role led to the immediate release of the vehicle to prevent harm to their business. The judgment clarified that observations made would not affect future proceedings, addressing seizure, release, market value, transporter involvement, and vehicle release. en-us Mon, 26 Nov 2018 00:00:00 +0530 Fri, 07 Mar 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377293 The High Court directed the release of seized goods and the vehicle under Section 129(3) of the U.P.G.S.T. Act, 2017 upon depositing applicable tax and penalty. The Court found no miscarriage of justice in the summary assessment for releasing goods, not a final determination of market value. The transporter's limited role led to the immediate release of the vehicle to prevent harm to their business. The judgment clarified that observations made would not affect future proceedings, addressing seizure, release, market value, transporter involvement, and vehicle release. Case-Laws GST Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377293