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It is directed that the vehicle of the petitioner shall be released forthwith provided the petitioner furnishes a security before the authority concerned as per the provisions contained under clause (c) sub-section (1) of Section 129 of The Central Goods and Services Tax Act, 2017.

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Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner sought to quash the order of seizure of the vehicle passed by the Respondent. He submitted that the vehicle has been seized, on the technical ground that the validity of e-way bill had expired on 03.02.2019. The Company had generated a fresh e-way bill on 06.02.2019 which was valid upto 12.02.2019 in continuation of the previously generated e-way bill, which stood expired on 03.02.2019, still impugned order of imposing penalty as well as seizure of vehicle has been passed.

Held that:- The Hon’ble High Court as an interim measure, directed that the vehicle of the petitioner shall be released forthwith provided the petitioner furnishes a security before the authority concerned as per the provisions contained under clause (c) sub-section (1) of Section 129 of the Act. — Jaspreet Kalra Vs. Union of India, State of Uttarakhand Through Secretary State Tax Department Secretariat Dehradun And Assistant Commissioner State GST (SGST) District Udham Singh Nagar Uttarakhand [2019] 09 TAXLOK.COM 064 (Uttarakhand)