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The vehicle, as well as the goods, came to be seized by the authorities concerned on the ground that the goods were not accompanied by E-way bill and some discrepancies were noticed in the nature of the goods mentioned in the invoice and the actual invoice in transit.We are examining a larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act. However, during the pendency of this writ-application, the writ applicant is entitled to an interim order.

Shanti Prime Publication Pvt. Ltd.

Release of seized goods — Writ applicant is a proprietary concern engaged in the business of metal scrap. While the goods were in transit, the vehicle came to be intercepted. The vehicle, as well as the goods, came to be seized by the authorities concerned on the ground that the goods were not accompanied by E-way bill and some discrepancies were noticed in the nature of the goods mentioned in the invoice and the actual invoice in transit. The writ-applicant had deposited an amount of Rs.2,33,154/- towards the tax liability and penalty. The respondent authority was directed to release the vehicle as well as the goods. — Sanjay Trading Company Through Proprietor Sanjaykumar Ambadan Gadhavi Vs. State of Gujarat [2019] 15 TAXLOK.COM 001 (Gujarat)

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