2018 Taxo.online 561

WRIT TAX No. – 1688 of 2018 dated 20.12.2018

RAM NARESH RAMA KANT

STATE OF U.P. AND 3 OTHERS

2018

GST

Central Goods & Services Tax Act, 2017

129(1)

Pankaj Mithal, Justice & Pankaj Bhatia, Justice

In favour of assessee

High Court

Allahabad

Represented by: –

Petitioner: – Ankur Agarwal, Suyansh Agarwal

Respondent: – C.S.C., A.S.G.I

Order: –

The order of seizure under Section 129(1) is under challenge. Learned counsel for the petitioner is ready to furnish security to the satisfaction of the authority concern for the release of the goods.

In view of the above, the goods and the seized vehicle are directed to be released on the petitioner furnishing security to the satisfaction of the authority concerned in accordance with the provisions of Section 129(1)(a) of the U.P. GST as the petitioner is the owner of the goods.

The petition stands disposed of.