Shanti Prime Publication Pvt. Ltd.
Goods in Transit — The petitioner's goods under transportation along with the vehicle was seized under Section 129 of the U.P. G.S.T. Act. The seizure was challenged by the petitioners by filing a writ petition and same was dismissed with liberty to the petitioners to approach the Appellate Authority. The petitioners preferred an appeal but till date no final order has been passed as a result the seized goods and the vehicle of the petitioners is lying on the road. Writ petition disposed of with the direction to the Appellate Authority to decide the appeal expeditiously if possible within a period of one month and to forthwith release the seized goods and vehicle of the petitioners on their furnishing security other than cash and bank guaranteed to the satisfaction of the authority concern. — Ujala Marketing Vs. Union of India  2 TAXLOK.COM 269 (Allahabad)