Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri C.B. Tripathi, Special Counsel appearing for the respondents.

The goods of the petitioner, which were coming from Muzaffarnagar to Hapur, were seized under section 129(1) of the Uttar Pradesh Goods Services Tax Act, 2017 for the reason that the E-Way Bill had expired.

The submission of learned counsel for the petitioner is that the petitioner is the owner of the goods. The E-Way Bill had expired in the midnight on 21.11.2018 and goods were seized one hour after the expiry of the said time.

The goods had reached at the destination in time but on account of no entry, the vehicle could not enter into the city. In the meantime, the detention order was passed.

I view of the above, we direct that the seized goods and the vehicles be released forthwith on furnishing security in the form of bank guarantee of the amount equivalent to that as prescribed under section 129(1) of the U.P. GST Act.

With the aforesaid observation, the writ petition stands disposed off.