Seized Vehicle and Goods Released After Security Deposit; Section 129(3) Notice Under UP GST Act Deemed Infructuous.

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....The seized vehicle and goods have been released on the strength of such security deposit. Hence, the proceedings taken out u/s 129 are liable to be concluded in view of section 129 (5) - Clearly the notice u/s 129(3) of the UP GST Act, 2017 is infructuous and the proceedings taken thereunder are liable to be treated as concluded.....