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The respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities

Goods in Transit — Section 129 of the CGST Act, 2017— The petitioner invited the attention of this Court to the order dated 16.05.2019 passed in Special Civil Application No. 9619 of 2019. The Court by way of adinterim measure, directed the respondents to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts.
Held that:- The Hon’ble High Court issued Notice returnable on 19.06.2019.—Devasya Industries Vs State of Gujarat [2019] 12 TAXLOK.COM 122 (Gujarat)