Seizure of goods — Writ-applicant is engaged in the business of Transport and his Truck came to be seized by the respondent authorities along-with the goods while in transit.  Since an amount of Rs.2,06,680/- Plus Rs.26,440/- had been deposited by the writ-applicant towards the tax and penalty and therefore, respondents were directed to release the truck as well as the goods seized by them. — Batta Narendrabhai Meghabhai Vs. State of Gujarat [2019] 15 TAXLOK.COM 002 (Gujarat)