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By way of interim relief, the respondents are directed to forthwith release the conveyanceof the petitioner, subject to a responsible partner of the petitioner firm filing an undertaking before this court.

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Release of seized goods — Directions issued to release Truck in question of the petitioner, subject to a responsible partner of the petitioner firm an undertaking before the Court, within a period of two days, that in the event the petitioner fails in the petition or is otherwise found to be liable under the CGST/GGST Act, the petitioner shall forthwith discharge such liability without prejudice to its rights to challenging such order before the appropriate forum. — Bharat Vijay Transport Co. Vs. State of Gujarat [2019] 12 TAXLOK.COM 013 (Gujarat)