Release of goods seized — According to the revenue, upon enquiry made, the explanation furnished by the assessee with respect to first transaction was found to be false. Even with respect to the goods that were seized which have resulted in the penalty proceedings, discrepancy in quantity of goods has been found to be established. Subject to the respondent depositing penalty and furnishing security, the goods in question along-with vehicle shall be released in favour of the respondent. — Commissioner, Goods & Service Tax Act, U.P. Vs. Aneja Cargo [2018] 7 TAXLOK.COM 004 (Allahabad)