Search & Seizure — The authority has already proceeded for the confiscation of the vehicles and the goods in question under Section 130 of the Act. However, as on date the limited relief which is prayed for is for the release of the vehicles and the goods seized by the authority under the Act. The amount due and payable towards tax and penalty for Vehicle has been deposited towards tax and penalty but the authority declining to release the goods and the vehicle. Directions issued to release of the vehicle as well as the goods at the earliest. — National Enterprise Vs. State of Gujarat [2019] 15 TAXLOK.COM 064 (Gujarat)