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
Central Goods & Services Tax Act, 2017
Pankaj Mithal, Justice & Pankaj Bhatia, Justice
In favour of assessee
Represented by: –
Petitioner: – Ankur Agarwal, Suyansh Agarwal
Respondent: – C.S.C., A.S.G.I
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.