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2023 (9) TMI 957 - ALLAHABAD HIGH COURTSeeking release the goods and the vehicle seized by respondents by accepting penalty in terms of section 129 (1)(a) of the GST Act - HELD THAT:- In view of the fact that the department does not dispute the petitioner's assertion that the goods in transit were carrying necessary documents in the form of E-Way bill and invoice etc, the department ought to have considered the petitioner's prayer for release of goods and vehicle upon compliance of the provisions contained U/s 129 (1) (a) of the Act. A direction accordingly is issued to the respondents to act in terms of the circular dated 31.12.2018 and release the goods upon compliance of the condition stipulated U/s 129(1)(a). Petition disposed off.
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