Section 129 of CGST Act, 2017—Detention and seizure of goods with vehicle— In the instant case, the seizure has been done on account of non furnishing of the E-Way Bill immediately at the time of detention.
Held that— the loader/tipper were duly supported by other documents including temporary registration number ensuring no possibility of evasion of tax, as provided in other matters of the similar nature.

The respondent is directed to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary by means of an appeal under Section 107 of the U.P. GST - petition disposed off.[PUNEET AUTOMOBILES LIMITED THROUGH ITS DIRECTOR VERSUS STATE OF U.P. AND 3 OTHERS][2018] 2 TAXLOK.COM 285 (Allahabad)