Goods in Transit — The goods of the petitioner in transportation along with the vehicle was seized under Section 129 of the UPGST Act, 2017 for the reason that they were not accompanied by the E-way bill. The petitioner contended that the site was not operative, the bill could not be generated but subsequently the E-way bill was downloaded and was produced before the authorities. Writ petition disposed of with the directions to the respondents that the seized goods and the vehicle shall be released in favour of the petitioner on furnishing security other than cash and bank guarantee to the satisfaction of the authority concerned of the amount equivalent to the value of the goods only. — Abhay Traders Vs. State of U.P. [2018] 2 TAXLOK.COM 268 (Allahabad)