Release of detained goods — Writ applicant is a proprietor of a proprietary concern. The proprietary concern is engaged in the business of scrap. The writ applicant purchased the scrap. While the goods were in transit, the vehicle was intercepted by the authorities. The goods as well as the conveyance were seized by the authorities for the alleged violation of the provisions of the G.S.T Act. After examining the larger issue with regard to sections 129 and 130 of the G.S.T Act, 2017 and keeping in mind that the writ applicant has deposited an amount of Rs.1,27,820/- towards the penalty and tax, order for release of the goods at the earliest was issued subject to the final outcome of writ petition. — A And S Metal Vs. State of Gujarat [2019] 14 TAXLOK.COM 040 (Gujarat)