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We direct the respondent authorities to release the sonography machine at the earliest as the writ applicant has deposited the amount of Rs.3,32,144/- towards tax as well as penalty.

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Confiscation of seized goods — Writ applicant is engaged in the business of trading in sonography machine of Samsung India Electronics Private Limited. The machine was being transported in a vehicle. While the vehicle was in transit, the same was intercepted by the authorities and the driver was not able to produce the e-way bill. Thus, the vehicle and the machine came to be seized. As on date, the vehicle as well as the machine is in custody of the authorities. Proceedings came to be initiated straight-way under section 130 of the GST Act. The confiscation proceedings are pending as on date. However, the writ applicant has deposited amount of Rs.3,32,144/- towards tax and penalty. Having regard to the fact that the goods involved in the case on hand is a sonography machine and the same is lying with the authorities past more than one month, authorities are directed to release the same subject to the final outcome of writ petition. — R.K. Imaging, Proprietor Krunalkumar Manilal Patel Vs. State of Gujarat [2019] 14 TAXLOK.COM 035 (Gujarat)