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2019 (3) TMI 1562 - HC - GSTGoods in transit in contravention of the provision of the Act or the rules made thereunder - CGST Act - penalty - redemption fine - confiscation - 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-J-2944 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.
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