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The vehicle as well as the goods, i.e. betel nuts, detained/seized under purported exercise of powers under Sections 129 and 130 of the GST Act shall be released immediately upon the Writ-applicant depositing the amount of Rs.6,07,600 with the concerned department.

Shanti Prime Publication Pvt. Ltd.

Search & Seizure — While the goods were in transit and passing thorough the State of Gujarat, the Vehicle was intercepted by the officers of GST and the same came to be detained on the ground that the goods were undervalued. Vehicle along with goods was seized. Directions issued to release the detained vehicle and goods upon depositing the amount of Rs. 6,07,600/- with the concerned department by the writ petitioner. — Shahil Traders Vs. State of Gujarat [2019] 13 TAXLOK.COM 056 (Gujarat)

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