Search & Seizure — The truck and the goods of the writ applicants were seized but within two days thereafter, he deposited amount towards tax and penalty. Respondent authorities straightway invoked section 130 of the GST Act and have initiated confiscation proceedings. Rule returnable notice issued to the respondents. The authorities were directed to release the goods in favour of the writ applicant. — Vishal Steels Vs. State of Gujarat [2019] 14 TAXLOK.COM 017 (Gujarat)