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By way of interim relief, the respondents are directed to forthwith release the goods in question and the Truck detained/seized under purported exercise of powers under sections 129 and 130 of the CGST Act. However, the petitioner shall file an undertaking before this Court within a week from today to the effect that in case the petitioner, ultimately, does not succeed in the petition; he shall duly cooperate in the further proceedings.

Shanti Prime Publication Pvt. Ltd.

E-Way Bill — While the goods were in transit and passing through the State of Gujarat, the vehicle was intercepted by the officers of the GST and the same came to be detained on the ground that E-Way Bill was not produced when demanded. In such circumstances, the vehicle along with the goods came to be seized. By way of interim relief, the respondents are directed to forthwith release the goods in question and the Truck bearing registration no. GJ-07-UU-7250 detained/seized under purported exercise of powers under sections 129 and 130 of the CGST Act. However, the petitioner shall file an undertaking before this Court within a week from today to the effect that in case the petitioner, ultimately, does not succeed in the petition; he shall duly cooperate in the further proceedings. — Jai Jawan Jai Kisan Suppliers Vs. State of Gujarat [2019] 13 TAXLOK.COM 039 (Gujarat)