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The second respondent shall forthwith release the conveyance bearing No.RJ-30-GA-7170 together with the goods of the petitioner.

Goods in Transit — When the goods were being transported from Bhilwara to Nathdwara, the original invoice was there with the goods. However, from Nathdwara, Rajasthan there was a change in the conveyance and in that change, the goods were shifted from one conveyance to the other, but the invoice for the same was inadvertently and erroneously left at the travel agency's office at Nathdwara where the conveyances were changed. The respondent detained the conveyance and confiscated the goods. The petitioner shown willingness to pay tax and penalty under section 129 of the CGST Act but the respondent did not release the same. Petition allowed directing respondents to forthwith release the conveyance together with the goods upon the depositing the amount as computed in the notice. — Shree Ji Traders Vs. Union of India [2019] 17 TAXLOK.COM 006 (Gujarat)