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2019 (8) TMI 1396 - HC - GSTSeizure of the convenience and the goods - Section 129 of the Central Goods and Service Tax Act 2017 - HELD THAT:- It appears that despite such deposition of the amount referred to the authority declining to release the goods and the vehicle, a notice came to be issued under Section 130 of the Act. We direct the release of the vehicle as well as the goods at the earliest. If the proceedings have been initiated for the purpose of confiscation under Section 130 of the Act, they may continue subject to the final outcome of this petition.
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