Sections 129 and 130 of the GST Act, 2017— Release of seized goods. — The writ-applicant is engaged in the business of Transport and his truck along-with the goods came to be seized by the respondents authorities while in transit. Since amount towards the tax and penalty had already been deposited by the writ applicant, the respondents by way of interim relief were directed to immediately release the truck as well as the goods seized by them under the provisions of the GST Act. — Khamal Rameshbhai Valabhai vs. State Of Gujarat.[2019] 15 TAXLOK.COM 027 (Gujarat)