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2019 (8) TMI 1224 - GUJARAT HIGH COURTRelease of seized vehicle alongwith the goods - driver was unable to furnish E-way Bill - sub-section (3) of section 129 and section 130 of CGST Act - HELD THAT:- For the purpose of release, we can ask the writ applicant to deposit the amount of tax as determined and equivalent amount towards penalty subject of-course to the right of the adjudication so far as the confiscation proceedings under section 130 of the Act, 2017 is concerned. We direct the writ applicant to furnish Bank Guarantee of the amount of ₹ 2,05,768/-. Upon furnishing of a Bank Guarantee, the authority shall release the vehicle as well as the goods. We also direct that the authority shall not proceed further with the show cause notice which has been issued for the purpose of confiscation of the vehicle and the goods under section 130 of the Act, 2017.
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