Heard Sri N.C. Gupta, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel for the respondents.

The petitioner claims himself to be the registered purchasing dealer of the goods in transit which have been seized under Section 129 (1) of the U.P. Goods and Service Tax Act, 2017 (in short of the Act). Sri C.B. Tripathi, Special Counsel has produced the copy of the notice issued under Section 129 (3) of the Act specifying the tax and penalty payable both under clause (a) and (b) of Sub-section 1 of Section 129 of the Act for the purposes of release of the goods and the vehicle.

Since the petitioner is the owner of the goods as he had paid the entire amount of the value of the goods to the selling dealer, we direct that on petitioner’s furnishing security in the form of Bank guarantee of the amount equivalent to that mentioned under clause (a) of Subsection (1) of Section 129 of the Act, the seized goods and the vehicle shall be released forthwith.

Any amount which may have been deposited by the petitioner earlier would be given necessary adjustments.

The writ petition is disposed of.