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The seized goods and the vehicle shall be released in favour of the petitioner on furnishing security of the value as provided in accordance with Section 129(1)(a) of the U.P. GST Act.

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Section 129(1)(a) of U.P.GST Act, 2017 — Goods in Transit — Goods and vehicle in transit have been seized as during physical verification the goods were less in quantity then mentioned invoice. Respondent may to file affidavit. Meanwhile seized goods and vehicle be release in favour of the petitioner on furnishing security of the value as provided in accordance with section 129(1)(a) of the Act. — Mangalore Ganesh Beedi Works Vs. State of U.P. And 2 Others [2018] 7 TAXLOK.COM 033 (Allahabad)
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