Section 129 and 130 of the CGST Act, 2017— Goods in Transit–-The court passed after hearing both sides interim direction.
Held that:- The Hon’ble High Court by way of an interim measure, directed the respondents to release the detained goods together with vehicle subject to the petitioner paying the tax and penalty and also subject to filing undertaking to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s.—Hadid Infra Ispat Vs State of Gujarat [2019] 12 TAXLOK.COM 118 (Gujarat)