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The proceedings taken out under section 129 of the UPGST Act, 2017 are liable to be concluded in view of section 129 (5) of the UPGST Act, 2017.

Goods in Transit — To prevent haemorrhaging of trade and commerce by prolonged of detention seized goods caused by inordinately long periods of litigation, the proceedings triggered by issuance of notice under Section 129(3) of the UPGST Act, 2017 stand concluded under Section 129(5) of the UPGST Act, 2017 after noticee has deposited the amount or furnished the security required of him. This allows the seized goods to be released expeditiously and the proceedings in regard thereof to arrive at a litigative terminus in a short time frame. Since the petitioner had furnished the security in the form of a bank guarantee of the amount and in the manner required of him by the State Revenue Authorities, under Section 129(1)(a) read with Section 129(1)(c) of the UPGST Act, 2017, even prior to the order dated 04.12.2019. Thus, the notice under Section 129(3) of the UPGST Act, 2017, dated 4th December, 2019 is infructuous and the proceedings taken thereunder are liable to be treated as concluded. Writ petition disposed of directing the Revenue Authorities to adjudicate the case on merits, expeditiously. — Skipper Limited Vs. Union of India And 3 Ors. [2020] 21 TAXLOK.COM 012 (Allahabad)