Detention of Consignment — Proceedings under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 have been taken out against the petitioner by the respondent No.4. The show cause notice dated 20th March, 2018 initiating the said proceedings requires the petitioner to deposit a bank guarantee equivalent to the amount stipulated therein. In case such bank guarantee is deposited within three weeks from today, the proceedings taken out under section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 shall stand concluded in view of the provisions of section 129(5) of UPGST Act.

Sunil Cement Store Vs. Union of India And 3 Others [2020] 22 TAXLOK.COM 082 (Allahabad)