Goods in Transit — The writ applicant challenged the order passed under section 130 of the Act and sought directions to the respondents to release the goods and vehicle without demanding any security. Writ Application disposed of with the directions to the authorities to initiate fresh proceedings with regard to confiscation, and further directed the writ applicants to deposit an amount of Rs.4,15,800/- towards the tax and penalty as determined under Section 129 of the Act. On deposit of such amount, the goods and the conveyance shall be released forthwith subject to the final outcome of the confiscation proceedings. — Arya Traders Vs. State of Gujarat [2020] 20 TAXLOK.COM 021 (Gujarat)