HC : Grants interim relief, Directs release of vehicle/goods where tax and penalty stood deposited

Gujarat HC grants interim relief directing release of vehicle along with goods finding that the petitioner has already deposited tax and penalty u/s 129 of IGST Act, 2017; Notes petitioner’s plea that imposition of penalty, redemption fine and confiscation u/s 130 without initiating any proceedings u/s 129 of IGST Act is not permissible; Orders the petitioner to file an undertaking before the Court to the effect that in case the petitioner, ultimately, does not succeed in t...