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The ground for making seizure of goods is that the E-Way Bill had not been downloaded. However, it has come on record that before seizure there was some problem in downloading the E-way bill. Subject to deposit of bank guarantee, equal to the value of the tax on goods, the petitioner's vehicle and goods may be released forthwith.

Shanti Prime Publication Pvt. Ltd.

Section 129 of CGST Act, 2017—Seizure of goods—E-way bill not downloaded—In the instant case, This writ petition has been filed by the petitioner to challenge the seizure order.
The ground for making seizure of goods is that the E-Way Bill had not been downloaded. However, it has come on record that before seizure there was some problem in downloading the E-way bill. The penalty order has not yet been passed.
Subject to deposit of bank guarantee, equal to the value of the tax on goods, the petitioner's vehicle and goods which have been seized may be released forthwith.[VIKRAM SOLAR PVT. LTD. VERSUS UNION OF INDIA THRU' SECY. & 3 OTHERS] [2018] 3 TAXLOK.COM 280 (Allahabad)