Adjudication proceedings on goods detained should be completed expeditiously: HC

Reliance Industries Limited vs. State of Uttar Pradesh (Allahabad High Court- Lucknow Bench) Seized Goods can be released by any of the 3 option in Section 129(1) of CGST Act The petitioners have approached this Court against the order of the seizure dated 05.12.2017 passed by the proper Officer under Section 129 of the U.P. GST Act, 2017 read with Section 7 of the same Act. As regards the contention of the petitioners on merits as to his liability to tax etc. these are issues which would be considered either in the penalty proceedings or in the assessment proceedings at the appropriate stage ...