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2019 (6) TMI 815 - HC - GSTSeizure of goods alongwith vehicle - Legality and validity of the notice issued by the department under Section 130 of the Act - HELD THAT:- There are many petitions pending on this issue, more particularly, whether Section 129 would apply or Section 130 could straightway be invoked by the authorities. The principal issue will be decided by this Court along with the other petitions, which are pending. However, we direct the authorities to release the conveyance as well as the goods on the writ depositing an amount of ₹ 1,44,180/with the department. On deposit of the said requisite amount, the conveyance as well as the goods shall immediately be released. Post the matter for further hearing on 19th June 2019 along with other allied petitions. Direct service is permitted.
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