Vehicle Seized with Goods Released on complying CGST Rule 140

A K Overseas Vs State Of U.P and 2 Others (Allahabad High Court) High Court states that if the petitioner fulfills the requirement of Rule 140 together with its explanation, Authorised GST officer will release his vehicle along with the goods within period of one week. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Heard learned counsel for the petitioner and learned Standing Counsel who has accepted notice on behalf of respondent nos. 1, 2 and 3 as well as Sri C. B. Tripathi, Advocate appearing as Special Counsel for the respondent nos. 2 and 3. Learned counsel for the petitioner has submitted ...