Interim release of detained GST goods and vehicle granted after tax and penalty payment, pending writ outcome.

Interim release of a detained conveyance and goods under GST detention provisions was directed after payment of tax and penalty, with the release made subject to the final outcome of the writ petition. The court treated the payment as sufficient to permit immediate release pending adjudication of the writ, rather than requiring the goods and vehicle to remain detained until final disposal.

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Issues: Whether, in the circumstances of payment of tax and penalty under section 129 of the GST law, interim release of the conveyance and goods could be granted pending final disposal of the writ petition.

Outcome: The conveyance and goods were directed to be released forthwith, subject to the final outcome of the writ application.

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