Interim release of detained truck and goods granted on payment of differential tax and penalty under GST detention provisions.

Interim release of a detained truck and its goods was directed on payment of the differential tax and penalty computed by the respondents under section 129 of the Central/Gujarat Goods and Services Tax Act, 2017. The dispute concerned whether release could be granted subject to such payment, and the goods and vehicle were ordered to be released on that condition.

---

---

Issues: Whether the truck and the goods contained therein should be released by way of interim relief subject to payment of the differential amount of tax and penalty under section 129 of the Central/Gujarat Goods and Services Tax Act, 2017.

Outcome: The truck and goods were directed to be released on payment of the differential tax and penalty amount computed by the respondents.

---