Goods in Transit — As the driver of the conveyance was not carrying the invoice and e-way bill for the goods of the petitioner, the respondent detained the conveyance and seized the goods. The petitioner indicated willingness to pay tax and penalty as leviable under sub-section (c) of section 129 of the CGST Act and requested the second respondent to release the conveyance along with the goods but the same were not released. Petition partly allowed directing respondents to forthwith release the conveyance together with the goods upon the depositing the amount as computed in the notice. — S.S. Enterprises Vs. Union of India [2019] 17 TAXLOK.COM 005 (Gujarat)