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of <h1>Petitioners withdraw, may refile. Truck release granted with deposit & undertaking.</h1> <h3>SULEMAN VALJI DAYMA Versus STATE OF GUJARAT</h3> The petition for petitioners No. 2 and 3 is not pressed, with liberty to file fresh petitions. The petitioner is willing to deposit a sum under protest ... Release of seized vehicle with goods - Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Issue Rule, returnable on 17.10.2019. Issues:1. Petitioner not pressing the petition for petitioners No. 2 and 3 with liberty to file fresh petitions.2. Petitioner willing to deposit a sum under protest for the release of the vehicle in question.3. Interim relief granted for the release of the Truck upon deposit and filing of an undertaking.Analysis:1. The judgment begins with Mr. B.T. Rao, the advocate for the petitioners, informing the court that the petitioners No. 2 and 3 are not being pressed in the present petition, with liberty to file fresh petitions in the future concerning the same cause of action. This decision is duly noted by the court.2. Both parties have submitted affidavits-in-reply. Mr. B.T. Rao, representing the petitioner, expresses the petitioner's readiness to deposit a specific sum under protest for the release of the Truck in question. The petitioner also undertakes to pay any differential amount if they fail in the proceedings initiated under section 130 of the Central Goods and Services Tax Act, 2017, along with other relevant statutes. Consequently, the court issues a Rule returnable on a specified date.3. As an interim measure, the court orders the immediate release of the Truck belonging to the petitioner upon the deposit of the specified sum with the concerned authority, to be done under protest. Additionally, the petitioner is required to file an undertaking with the court by a specified date, committing to pay any differential amount if they fail in the proceedings under section 130 of the CGST Act. The petitioner is also instructed to cooperate in the said proceedings and provide necessary details regarding the goods' loading place, the booking agent for the Truck, and any other information requested by the authority. Direct service is permitted in this matter for efficient communication and compliance.
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