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By way of interim relief, the respondent is directed to forthwith release the conveyance together with the goods contained therein subject to the petitioner paying the tax and penalty leviable thereon

Section 130 of the CGST Act, 2017— Goods In Transit -– The Court by way of interim relief, directed the respondent to release the conveyance upon the petitioner paying the amount of fine in lieu of confiscation of conveyance, as reflected in the notice issued under section 130 of the Act, 2017.
Held that:- The Hon’ble High Court issued Notice returnable on 28.11.2019.—S.V.P. Apparels Private Ltd. Vs State of Gujarat [2019] 17 TAXLOK.COM 132 (Gujarat)