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In view of the above, the Writ petition isdisposed ofwith the observation that petitioner shall furnish the security in the form of Bank Guarantee as noted above before the authority concerned, the concerned authority, thereafter may consider the release of of the goods and the vehicle and pass appropriate orders expeditiously say within a period of ten days thereafter.

Shanti Prime Publication Pvt. Ltd.

Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner submitted that he had already paid the tax at the time of sale of goods specifically mentioned in the sales invoice, e-way bill duly generated, hence, the petitioner has not contravened the provisions of Act. The Petitioner says that he has generated e-way bill for more amount and on physical verification the same was found less. This cannot be inferred as a contravention under GST Rules. The Respondent submitted that the petitioner had not paid the tax for the Tobacco bags and the tax which was deposited by the petitioner was only with respect to the Pan Masala. In case the petitioner wants to get all the goods and vehicle released then he may submit a Bank Guarantee of the valuation of the amount of applicable tax, interest and penalty payable.

Held that:- The Hon’ble High Court disposed the writ petition with the observation that petitioner shall furnish the security in the form of Bank Guarantee as noted above before the authority concerned, the concerned authority, thereafter may consider the release of the goods and the vehicle and pass appropriate orders expeditiously within a period of ten days thereafter.— S.A. Products, Lucknow Thru. Prop. Sandeep Arora Vs. State of U.P. Thru. Prin. Secy., Deptt. of Commercial Tax & Ors. [2019] 9 TAXLOK.COM 027 (Allahabad)