Seizure of goods —Section 67 of U.P. GST Act and Rule 139 of U.P. GST Rules — In the instant case, The goods of the petitioner have been seized from the business place in pursuance of a seizure order passed under Section 67 of the UP GST Act read with Rule 139 of the U.P. GST Rules.
Held that—subject to deposit of security other than cash or bank guarantee or in the alternative accept an indemnity bond, equal to the value of tax and penalty, if any, to the satisfaction of seizing authority, the goods of the petitioner may be released forthwith. M/S B.R AGRICULTURE INDUSTRIES BIMA NAGAR SOOT MILL [2018] 2 TAXLOK.COM 246 (Allahabad)