2018 (11) TMI 957 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 194 (All.) – Detention of goods alongwith vehicle – goods were not accompanied by the e-way bill – Held that:-Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 contemplates for immediate release of the detained/seized goods on furnishing security and indemnity bond as may be provided under the order passed under Section 129 (3) of the Act – The order under Section 129 (3) of the Act was not passed for more than 12 days and thus the goods and the vehicle was unnecessarily kept detained and seized by the respondent without any just and proper cause.
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Apparently there is inordinate delay on part of the officer in issuing notice under Section 129 (3) of the Act and
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ods and Service Tax Act, 2017 (in short of the Act) provides that the goods so detained or seized shall be released after detention or seizure subject to the conditions specified. The aforesaid provision contemplates for immediate release of the detained/seized goods on furnishing security and indemnity bond as may be provided under the order passed under Section 129 (3) of the Act. The order under Section 129 (3) of the Act was not passed for more than 12 days and thus the goods and the vehicle was unnecessarily kept detained and seized by the respondent without any just and proper cause. The notice under Section 129 (3) of the Act has been issued only after the petitioner has approached this Court and has filed this petition on 15.11.2018
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