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2023 (11) TMI 1204 - ALLAHABAD HIGH COURTRelease of goods alongwith vehicle on furnishing a bond in Form GST INS-04 and security in form of bank guarantee as per Rule 140(1) of the UPGST Rules read with Section 67(6) of the UPGST Act, 2017 - HELD THAT:- Learned Standing Counsel appearing for the respondents has admitted that under the rules, it is open for a party to claim provisional release of the goods and vehicle on furnishing the security in the Form of a Bank guarantee and bond in Form GST INS-04, as prayed for by the petitioner. Since the submission made by counsel for the petitioner is not being disputed, the writ petition is allowed.
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