Section 129 of CGST Act, 2017 — Seizure of goods with vehicle — E-way bill — In the instant case, the goods of the petitioner were seized under section 129(1) of the UPGST Act, 2017 for the reason that the E-Way Bill had expired.
Held that—The goods had reached at the destination in time but on account of no entry, the vehicle could not enter into the city. In the meantime, the detention order was passed.
We direct that the seized goods and the vehicles be released forthwith on furnishing security in the form of bank guarantee of the amount equivalent to that as prescribed under section 129(1) of the U.P. GST Act. — Sarvottam Rolling Mills Pvt. Ltd. Vs. State of U.P. And 2 Others  7 TAXLOK.COM 003 (Allahabad)