Section 129 of the CGST Act, 2017--Goods in Transit--The petitioner invited attention of the court to the order dated 27.3.2019 passed by this court in Special Civil Application No.6118 of 2019 and order dated 26.6.2019 passed by this court in Special Civil Application No.11007 of 2019. The Court observed that the supplier has already deposited tax and penalty under section 129 of the Act, by way of ad-interim relief, the respondents are directed to forthwith release the truck along with the goods contained therein. The petitioner shall file an undertaking to the effect that in case he does not succeed in the petition, he shall duly cooperate in the further proceedings.

Held that:- The Hon'ble High Court issued Notice returnable on 24th July, 2019.—Piya Vikram Rajai Vs State of Gujarat [2019] 14 TAXLOK.COM 113 (Gujarat)