https://www.taxtmi.com/caselaws?id=776793 HC held that the invoice and supporting wedding-card evidence were valid and the department failed to disprove them; therefore the December 31, 2018 Circular applies and goods must be released under s.129(1)(a) of the Uttar Pradesh GST Act, 2017. The impugned order dated July 9, 2025 is quashed and set aside. Authorities are directed to complete the exercise under s.129(1)(a) within three weeks and release the goods to the petitioner upon payment of the penalty prescribed under that section. Petition disposed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776793 HC held that the invoice and supporting wedding-card evidence were valid and the department failed to disprove them; therefore the December 31, 2018 Circular applies and goods must be released under s.129(1)(a) of the Uttar Pradesh GST Act, 2017. The impugned order dated July 9, 2025 is quashed and set aside. Authorities are directed to complete the exercise under s.129(1)(a) within three weeks and release the goods to the petitioner upon payment of the penalty prescribed under that section. Petition disposed. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776793