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The respondents shall forthwith release the Truck No. MH18M8155 belonging to the petitioner.

Goods in Transit — The petitioner submitted that he is ready and willing to deposit a sum of Rs.4,00,000/under protest for the release of the vehicle in question, and to file an undertaking that in case the petitioner fails in the proceedings initiated under section 130 of the CGST Act, he shall pay the differential amount. By way of interim relief, the respondents were directed to forthwith release the Truck, upon the petitioner depositing a sum of Rs.4,00,000/with the concerned authority, which shall be under protest.  — Anil Bapulal Patil Vs. State of Gujarat [2019] 16 TAXLOK.COM 069 (Gujarat)