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As the petitioner is the owner of the goods, the respondents are directed to release the goods and vehicle forthwith on the petitioner furnishing security other than cash and bank guarantee of the amount equivalent to the proposed tax and the penalty as provided under Section 129(1)(a) of CGST Act

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Section 129 of CGST Act, 2017 — Seizure of goods — The goods of the petitioner in transit have been intercepted and detained. The respondents by the impugned order dated 6.11.2018 has directed for the release of the goods on furnishing security and indemnity bond under Section 129(1)(a) and (b) of U.P. GST.
The submission is that there was no violation of any provision of the Act to justify the seizure of the goods. Sri Tripathi may seek instructions and file counter affidavit within three weeks. One week thereafter for filing rejoinder affidavit. — Sakshi Enterprises Vs. State of U.P. And 2 Others [2018] 6 TAXLOK.COM 55 (Allahabad)