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2019 (8) TMI 115 - HC - GSTRelease of seized goods - E-way bill not provided - Sections 129 and 130 of the Act, 2017 - HELD THAT:- It appears that a notice came to be issued for the confiscation of the goods u/s 130 of the Gujarat Goods and Services Tax Act, 2017, read with the relevant provisions of the Central Goods and Services Tax Act, 2017 and the Goods and Services Tax, Act, 2017. This Court is examining an larger issue as regards Sections 129 and 130 of the Act, 2017. Many writ-applications have been admitted and they have now been posted for final hearing on 7.8.2019. However, as the writ applicants have deposited the amount towards the tax as well as the penalty as reflected at Annexure F at pages 29 and 30, the vehicle, as well as the goods, should be released pending the final outcome of the petition. - Direct service is permitted.
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