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The petitioner is the owner of the goods and as such it is directed that the goods so detained and the vehicle shall be released to the petitioner, on furnishing security in terms of Clause (C) of Section 129(1) of the Act

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Search & seizure — Section 129 of U.P.GST Act, 2017 — Petitioner challenged the seizure/retention order as well as the notice issued to him under section 129(3) of U.P.GST Act. Since the petitioner is the owner of the goods, thus, directed to release the goods and the vehicle on furnishing security in terms of Section 129(1)(a) of the Act forthwith. — Raj Iron And Building Materials Vs. Union of India And 3 Others [2018] 7 TAXLOK.COM 060 (Allahabad)
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