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 notice for confiscation in purported exercise of powers under section 130 of the GST Act.
2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 19.06.2019.
3. In the light of the fact that the petitioner has already deposited tax and the penalty under section 129(1A) of the GST Act, the respondents are directed to forthwith release the Truck No.GJ-04-X-6760 along with the goods contained therein.