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HC directs authority of release goods & vehicle on payment of tax and providing indemnity bond for penalty

July 10, 2018[2018] 94 441 (Allahabad)

CGST/Uttar Pradesh GST: Where Seizing Authority had seized goods of assessee, a transport company, on charge that same were not verifiable from invoices accompanying goods as well as from goods receipts and issued on him a show cause notice under section 129(3) to explain as to why a sum of Rs. 67,010 be not imposed as penalty apart Rs. 67,010 as tax, Seizing Authority was directed to release goods and vehicle on assessee depositing Rs. 67,010 and further on furnishing of indemnity bond to extent of penalty amount assessed in show cause notice

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