Goods in Transit — By way of interim relief, the respondents were directed to release the Truck in question along with the goods, upon the petitioner depositing a sum of Rs.1,50,000/ with the concerned authority subject to the ultimate outcome of the petition and the petitioner was asked to file an undertaking to the effect that in case the petitioner fails in the proceedings under section 130 of the CGST Act, he will pay the differential amount in accordance with law. — National Enterprise Vs. State of Gujarat [2019] 16 TAXLOK.COM 076 (Gujarat)