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2019 (4) TMI 386 - HC - GSTImposition of penalty, redemption fine and confiscation under 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 adinterim relief, the respondents are directed to forthwith release Truck No. GJ10 W 7711 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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