High Court orders release of truck upon deposit, subject to undertaking.

The High Court of Gujarat ordered the immediate release of a truck upon the petitioner depositing Rs. 4,00,000 under protest for the release of the vehicle, subject to filing an undertaking to pay the differential amount if the petitioner fails in the proceedings under section 130 of the Central Goods and Services Tax Act, 2017. The petitioner was directed to cooperate in the proceedings and provide necessary information. The court issued a Rule returnable and permitted direct service in the case.

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Issues: Release of vehicle under CGST Act, deposit of sum under protest, filing of undertaking, interim relief, cooperation in proceedings.

In the judgment delivered by the High Court of Gujarat, the petitioner expressed readiness to deposit Rs. 4,00,000 under protest for the release of the Truck No. MH18M8155, subject to filing an undertaking to pay the differential amount if the petitioner fails in the proceedings under section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act). The court issued a Rule returnable on 17.10.2019, with the Assistant Government Pleader waiving service of notice on behalf of the respondents. As interim relief, the court ordered the immediate release of the truck upon the petitioner depositing the specified amount with the concerned authority under protest. The petitioner was also directed to file an undertaking before the court by 10.10.2019, committing to pay the differential amount if unsuccessful in the CGST Act proceedings. Additionally, the petitioner was instructed to cooperate in the proceedings under section 130 of the CGST Act and provide details about the goods' origin, the agent involved in booking the truck, and any other information requested by the authority. Direct service was permitted in this matter.

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