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Respondent is directed to forthwith release the conveyance in question bearing No.GJ-21-W-6997 together with the goods contained therein.

Goods in Transit — On 15.10.2019, the petitioner had informed the second respondent about the order dated 14.10.2019 whereby notice had been issued making it returnable on 16.10.2019 and had requested him to adjourn the matter; however, on the same day, that is, on 15.10.2019, the second respondent proceeded to pass an order of confiscation of goods and conveyance and demand of tax, fine and penalty under section 130 of the CGST Act in Form GST-MOV-11. Since in connection with the detention of the conveyance as well as the goods contained therein, the petitioner already deposited the amount of tax and penalty, by way of interim relief, the second respondent was directed to forthwith release the conveyance in question together with the goods contained therein, subject to the final outcome of the petition. — Ashok Singh S/O Ugamsingh Rathore Vs. State of Gujarat [2019] 17 TAXLOK.COM 048 (Gujarat)