Rule 140 of Utter Pradesh Goods and Services Tax Rules, 2017 — Release of Goods — If an effective alternative remedy is available, Writ Petition should not be entertained. The Competent authority is bound to release the goods on furnishing of a security by the petitioner in the form of bank guarantee to its satisfaction. — Maa Vindhyavasini Pvt. Ltd. Thru Sujit Kumar Tiwari Vs. State of U.P. Thru Secretary Institutional Finance & Ors. [2019] 12 TAXLOK.COM 050 (Allahabad)