2018 (3) TMI 678 – ALLAHABAD HIGH COURT – 2018 (10) G. S. T. L. 133 (All.) – Seizure order passed by Proper Officer u/s 129 of UPGST Act, 2017 – Held that: – on perusal of Section 129, it is found that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129 – it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and
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ice the said proceedings. Moreover, we find from a perusal of Section 129 that the petitioner can get its goods released by resorting to any of the three modes mentioned in Sub-section 1(a) to (c) thereof, meaning thereby, it can also furnish a security equivalent to the amount payable under Clause (a) or Clause (b) in such form and manner as may be prescribed including Sub-section 6 of Section 67 by virtue of Section 2 of Section 129, therefore, it would be appropriate for the petitioners herein to approach the proper officer under the said provisions, who shall look into the matter and take such decision as is appropriate and accordance with law. An expeditious decision shall be taken by the proper officer, say, within a period of two wee
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