Section 129 of CGST Act, 2017—seized goods along with vehicle—In the instant case, petitioner has come up in this petition against the order passed under Section 129(3) of the U.P. GST Act indicating the proposed tax and penalty for the purposes of releasing the goods.

Held that—The seized goods and the vehicle shall be released on the petitioner depositing the amount in accordance with the provision of Section 129(1)(a) of the Act and on giving an indemnity bond of the same amount.[M/S KRISHNA ENTERPRISES VERSUS STATE OF U.P. AND 2 OTHERS] [ALLAHABAD HIGH COURT]