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2019 (3) TMI 1767 - HC - GSTRelease of confiscated goods alongwith the vehicle - section 130 of CGST Act - HELD THAT:- Considering the fact that the petitioner has already deposited tax and penalty under section 129 of the IGST Act, by way of ad-interim relief, the respondents are directed to forthwith release Truck No.HR-55-M-3014 along with the goods contained therein. However, the petitioner shall file an undertaking before this court within a week from today to the effect that in case the petitioner, ultimately, does not succeed in the petition, he shall duly cooperate in the further proceedings. Issue Notice returnable on 10th April, 2019 - The respondents shall also show cause as to why costs should not be imposed upon the respondents for non-compliance of the relevant statutory provisions.
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