Goods in Transit — The goods (betel nuts) in transit were seized for the reason that the respondents, on verification, came to know that the petitioner as well as the selling dealer are non-existent. The petitioner contended that despite of depositing the entire amount of proposed tax and penalty in accordance with Section 129(1)(a) of the U.P. GST Act, 2017 still the goods are not being released. Directions issued to release the goods and vehicle in favour of the petitioner forthwith. — S.P. Enterprises Vs. State of U.P. & 3 Ors. [2018] 7 TAXLOK.COM 021 (Allahabad)