2018 (4) TMI 1139 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 5 (All.) – Seizure of goods – Section 129(1) U.P. GST Act – E-Way bill not downloaded – Held that: – it has come on record that before seizure there was some problem in downloading the E-way bill. The penalty order has not yet been passed – Subject to deposit of bank guarantee, equal to the value of the tax on goods, the petitioner's vehicle and goods which have been seized may be released forthwith – petition disposed off. – WRIT TAX No. – 873 of 2017 Dated:- 4-1-2018 – BHARATI SAPRU AND NEERAJ TIWARI, JJ. Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate Counsel For Respondent: C.S.C., A.S.G.I. JUDGEMENT Heard Shri R.R. Kapoor, learned counsel for the petitioner and
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