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2019 (8) TMI 860 - HC - GSTDetention of truck along with the goods - applicability of Sections 129 and 130 respectively of the Act, 2017 - HELD THAT:- Taking into consideration the fact that the goods are of perishable nature being the agricultural product and also considering the fact that the writ applicant has deposited an amount with the respondent No.2 towards the tax and penalty, as determined, we are inclined to order release of the goods as well as the vehicle - the respondent No.2 is directed to release the vehicle as well as the goods at the earliest.
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