HC directed Officer to release seized goods on furnishing of security equivalent to value of goods

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Section 129 of the Central Goods and Services Tax Act, 2017 – Detention, seizure and release of goods and conveyances in transit – Proper Officer had seized goods of assessee under transport as well as vehicle on plea that goods were not accompanied with proper documents – Whether goods as well as vehicle so seized required to be released on assessee’s furnishing adequate security for value of goods – Held, Yes

Citation: [2018] 92 taxmann.com 285 (Allahabad)