Release of Goods — In the instant case, the goods along with truck intercepted by respondent and notice was issued to the petitioner regarding the genuineness of the goods in transit and for not tendering E-way bill for goods in movement.

Respondent ordered for confiscation of the goods under Section 130 of the Act and to deposit tax and penalty amounting to 2,82,315/-. In pursuance thereto, the petitioner deposited the tax and penalty as is clear from Form GST DRC03 dated 13.3.2019. However, the goods were not released by respondent.

Hence through this writ petition petitioner has prayed for release the goods along with vehicle as per provisions of section 129(1)(a) and 130 of CGST Act.

Held that— we dispose of the present petition by directing respondent No.2 to take a decision on the representation dated 13.3.2019 (Annexure P-10), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one week from the date of receipt of the certified copy of the order. — Nikunj Steel Vs. State of Punjab And Others [2019] 11 TAXLOK.COM 002 (P&H)