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In such circumstances, we direct the authority to immediately release the goods as well as confiscation. However, it shall be open for the authority to proceed further so far as the proceedings under Section 130 of the Act are concerned. However, they shall be subject to the final outcome of this writ-application.

Release of detained goods — The vehicle and the goods came to be seized by the authority concerned under Section 129 of Central/Gujarat GST Act, 2017 and the proceedings under Section 130 of the Act have been initiated for the purpose of confiscation of the goods as well as the vehicle. The amount toward tax and the penalty has already been deposited. Thus, directions issued to immediate release vehicle and goods. — Shree Ram Twistex Private Limited Vs. State of Gujarat [2019] 15 TAXLOK.COM 016 (Gujarat)

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