ORDER

The goods of the petitioner in transit have been retained/seized on the ground that the same E-Way bill is being used twice. However, there appears to be no material to indicate the use of the same E-Way bill twice. In view of above, we direct learned Standing Counsel to file counter affidavit within three weeks. One week thereafter is allowed to the petitioner for filing rejoinder affidavit.

List for admission/final disposal immediately after a month.

In the meantime on the petitioner furnishing security other than cash and bank guarantee of the amount equal to the proposed tax and penalty as contemplated by Section 129(1)(a) of the U.P. goods and Services Tax Act, 2017 and indemnity bond of the same amount, the goods of the petitioner and the vehicle of the petitioner shall be released forthwith.