HC releases goods & vehicle not released despite tax & penalty payment

Vasu Corporation Vs State of Gujarat (Gujarat High Court) 1. Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the vehicle in question together with the goods being detained under section 129(1) of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the GST Act”), the petitioner has deposited the tax and penalty as contemplated under section 129 of the Act “under protest”. It was submitted that despite the aforesaid position, the respondents have continued with the detention of the goods and thereafter, issued the impugned ...