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As the writ applicants have deposited the amount towards the tax as well as the penalty, the Truck as well as the goods are directed to be released forthwith

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Release of seized goods — While the goods were being transported in the vehicle owned by the writ-applicant, the vehicle was intercepted and the goods came to be seized as the driver was not able to provide E-Way Bill. A notice came to be issued for the confiscation of the goods under Section 130 of the GGST Act, r/w the relevant provisions of the CGST & GST, Act, 2017. An amount of Rs.1,19,956/- as well as the amount of Rs.59,978/- had been deposited with the authority concerned. Thus, Court directed authorities to be release vehicle and goods forthwith. — Gujarat Steel Suppliers Through Proprietor Manish Ramvinay Singh Vs. State Tax Offier (2) [2019] 14 TAXLOK.COM 048 (Gujarat)