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Since the petitioner is the owner of the goods, we direct the authority concerned to release the goods of the petitioner on the petitioner's furnishing security of the amount equivalent to as provided under Section 129 (1)(a) of the Act.

Release of seized goods — The petitioner is the owner of the goods which were seized under Section 129(1) of the U.P. GST Act but in the order of release, security has been demanded according to the provisions of Section 129(1)(b) of the Act. Writ petition disposed of with the directions to the authority concerned to release the goods of the petitioner on the petitioner's furnishing security of the amount equivalent to as provided under Section 129 (1)(a) of the Act. — Maa Mundeshwari Traders Vs. Union of India & 3 Ors. [2018] 7 TAXLOK.COM 012 (Allahabad)