Shanti Prime Publication Pvt. Ltd.
Section 129 of CGST Act, 2017— Seizure of goods and vehicle— inter-state transfer—In the instant case, there was absence of Transit Declaration Form.
Held that— no other violation of the provisions of the Act have been alleged - petition is disposed of with the direction that subject to deposit of security in the shape of indemnity bond as provided under Rule 140, the seized goods and the Vehicle No.RJ34 GA1568 of the petitioner may be released forthwith.
[M/S MEENU TRADERS THRU ITS PROP. VERSUS UNION OF INDIA ] [ALLAHABAD HIGH COURT]  2 TAXLOK.COM 283 (Allahabad)