Court permits petition amendment, orders tax payment under Gujarat GST Act. Truck release upon deposit.

The court allowed the amendment of the petition and directed immediate implementation. The petitioners agreed to pay the tax and penalty under the Gujarat Goods and Services Tax Act, 2017. The court instructed the release of the truck and goods upon depositing a specified amount towards tax and penalty, with a returnable Rule set for a later date.

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Issues:
1. Amendment of petition
2. Payment of tax and penalty under Gujarat Goods and Services Tax Act, 2017
3. Release of truck and goods pending payment

Amendment of petition:
The learned advocate for the petitioner presented a draft amendment, which was allowed by the court. The court directed that the amendment should be carried out immediately.

Payment of tax and penalty under Gujarat Goods and Services Tax Act, 2017:
Mr. Parth Contractor, representing the petitioners, informed the court that the petitioners are willing to pay the tax and penalty amount as determined by the respondents in the impugned order issued under section 130 of the Gujarat Goods and Services Tax Act, 2017.

Release of truck and goods pending payment:
The court, after hearing the arguments, directed that a Rule be made returnable on 28th November, 2019. As interim relief, the respondents were instructed to release the truck RJ-24-GA-2716 along with its contents upon the petitioners depositing an amount of Rs. 1,06,352 towards tax and penalty. Direct service was permitted in this regard.

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