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2021 (2) TMI 990 - ALLAHABAD HIGH COURTDetention of goods alongwith vehicle - contention of the learned counsel for the petitioner that G.S.T. Tribunal under the Act, 2017 has yet not been constituted - Section 129 (1) (b) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, we leave it open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the CGST Act/ U.P. GST Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh. Release of vehicle - HELD THAT:- A self contained procedure has been provided under the C.G.S.T. Act, 2017 for release of the vehicle on fulfillment of the conditions after seizure of the goods and conveyance under Section 129 of the Act, itself. The petitioner has to comply with the provisions of the Act. The release of the goods and vehicles would be subject of the compliance of the requisite conditions by the petitioner. Petition disposed off.
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