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This Court is looking into the larger issues as regards the applicability of Sections 129 and 130 respectively of the Act, 2017. However, taking into consideration the fact that the goods are of perishable nature being the agricultural product and also considering the fact that the writ applicant has deposited an amount of Rs. 83,000/- with the respondent No.2 towards the tax and penalty, as determined, we are inclined to order release of the goods as well as the vehicle

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Sections 129 and 130 of GST Act, 2017— Goods in Transit—The writ applicant is engaged in the trading of agricultural products and it received an order to deliver goods in the form of cumin (Jiru) at Changod, Ahmedabad. While the truck was in transit, the same was intercepted by the respondent No.2 and was detained. The truck and the goods came to be seized. A notice came to be issued under Section 130 of the Act, 2017. Considering the facts that the goods are of perishable nature being the agricultural product and applicant has deposited amount towards the tax and penalty, directions issued to release the vehicle as well as the goods at the earliest. — Bharatkumar Parambhai Chaudhari vs. State Of Gujarat. [2019] 15 TAXLOK.COM 033 (Gujarat)

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