https://www.taxtmi.com/caselaws?id=448173 Seizure of a vehicle under Section 129 of the U.P. GST Act attracts adverse civil consequences, so the transporter must be given a fair opportunity to explain the absence of connivance or active involvement before release is decided. The penalty order may be treated as a show cause notice only for the limited purpose of seeking release of the truck, and the authority must then pass a reasoned order after hearing the petitioner. Release is not unconditional and remains subject to the statutory procedure and deposit requirement under the proviso to Section 129(6). en-us Tue, 09 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448173 Seizure of a vehicle under Section 129 of the U.P. GST Act attracts adverse civil consequences, so the transporter must be given a fair opportunity to explain the absence of connivance or active involvement before release is decided. The penalty order may be treated as a show cause notice only for the limited purpose of seeking release of the truck, and the authority must then pass a reasoned order after hearing the petitioner. Release is not unconditional and remains subject to the statutory procedure and deposit requirement under the proviso to Section 129(6). Case-Laws GST Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448173