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2020 (4) TMI 305 - HC - GSTRelease of detained goods alongwith conveyance - section 129 of GST Act - HELD THAT:- By way of an interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner's right to challenge the same in accordance with law. It shall be open for the writ applicantd to point out the recent pronouncement of this Court in the case of SYNERGY FERTICHEM PVT. LTD VERSUS STATE OF GUJARAT [2020 (2) TMI 1159 - GUJARAT HIGH COURT]. It is now for the applicants to make good his case that the show cause notice, issued in GST MOV-10, deserves to be discharged - Application disposed off.
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