Goods in Transit — Vehicle and the goods of the petitioner were detained and notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the CGST Act, 2017 read with the relevant statutory provisions was issued to the petitioner. Since the amount of tax and penalty has been paid and therefore, no reason to withhold the release of the truck in question together with the goods. Directions issued to release vehicle along with the goods contained therein.Radhe Steel Vs. State of Gujarat [2019] 11 TAXLOK.COM 014 (Gujarat)