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Release of detained goods

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Release of detained goods — Writ application is engaged in the business of trading of Stainless Steel.  The goods were being transported in a truck and which came to be intercepted somewhere within the State of Gujarat and the goods were seized by the authorities. After examining the larger issue as regards the provisions of sections 129 and 130 of the G.S.T Act., 2017 and the writ applicant has deposited an amount of Rs.2,12,246/- towards the tax and penalty, the authorities are directed to release the goods and the vehicle at the earliest. This order is passed subject to the final outcome of this writ application. — Kanak Ratna Steel, Proprietor Sachin Rajmal Jain Vs. State of Gujarat [2019] 14 TAXLOK.COM 039 (Gujarat)