Heard Shri Aditya Pandey, learned counsel for the petitioner and the learned Standing Counsel on behalf of the State-respondents.

The goods of the petitioner under transportation along with the vehicle have been seized vide order dated 08.05.2018 passed under Section 129(1) of U.P.G.S.T Act, 2017 (herein after referred to as the ‘Act, 2017’).

The argument advanced by the learned counsel for the petitioner is that the goods can only be seized if there is violation of provisions of the Act, 2017. The seizure order does not disclose the specific provision of law which has been violated in transporting the goods. Moreover the mandatory directions of the circulars have not been followed in passing the seizure order.

Learned Standing Counsel may seek instructions in the matter and file counter affidavit within a month. The petitioner may file rejoinder affidavit, if any, within two weeks thereafter.

List for admission/final disposal on the expiry of the aforesaid period.

In the meantime the goods seized along with vehicle shall be released forthwith on furnishing security other than cash or bank guarantee equivalent to the amount of tax and penalty imposed.