2018 (12) TMI 347 – ALLAHABAD HIGH COURT – TMI – Release of seized goods and vehicle – Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 – Held that:- Since the petitioner is the owner of the goods as he had paid the entire amount of the value of the goods to the selling dealer, we direct that on petitioner's furnishing security in the form of Bank guarantee of the amount equivalent to that mentioned under clause (a) of Subsection (1) of Section 129 of the Act, the seized goods and the vehicle shall be released forthwith. – Writ Tax No. – 1483 of 2018 Dated:- 28-11-2018 – Pankaj Mithal And Pankaj Bhatia JJ. For the Petitioner : Naveen Chandra Gupta,Murari Mohan Rai For the Respondent : A.S.G.I.,C.S.C. ORDER Heard Sri N.C. Gupta,
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