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The respondents are directed to forthwith release the Truck along with the goods contained therein.

Section 129 and 130 of the CGST Act, 2017— Goods in Transit–-The petitioner submitted that upon detention of the vehicle alongwith the goods under section 129(1) of the Act, the petitioner has deposited the tax and penalty “under protest”. It was submitted that despite the aforesaid position, the respondents have continued with the detention of the goods and thereafter, issued the impugned notice for confiscation in purported exercise of powers under section 130 of the Act.
Held that:- The Hon’ble High Court issued notice returnable on 19.06.2019 and further directed the respondents to forthwith release the vehicle along with the goods contained therein.—Vasu Corporation Vs State of Gujarat [2019] 12 TAXLOK.COM 111 (Gujarat)