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Considering the fact that the petitioner has already deposited tax and penalty under section 129 of the IGST Act, by way of adinterim relief, the respondents are directed to forthwith release Truck No. GJ10 W 7711 along with the goods contained therein.

Shanti Prime Publication Pvt. Ltd.

Penalty — Since tax as well as penalty under sec. 129 of IGST Act in terms of the impugned notice has already been paid by the petitioner, the respondents were directed to release Vehicle along with goods contained therein. Notices issued. — Balkrishna Steel Traders Vs. State of Gujarat [2019] 11 TAXLOK.COM 006 (Gujarat)