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    <title>2019 (10) TMI 206 - GUJARAT HIGH COURT</title>
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    <description>The court partly allowed the petition challenging a detention order under section 129(1) of the CGST Act and a show-cause notice under section 130. The petitioner agreed to pay tax and penalty under protest, leading to the release of goods and conveyance upon payment of 39,672. The court directed the petitioner to deposit the specified amount with the respondent for immediate release, with the deposited amount considered under protest and subject to the final outcome of proceedings under section 130. The rule was made absolute for the provided directions, allowing direct service of the order.</description>
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      <description>The court partly allowed the petition challenging a detention order under section 129(1) of the CGST Act and a show-cause notice under section 130. The petitioner agreed to pay tax and penalty under protest, leading to the release of goods and conveyance upon payment of 39,672. The court directed the petitioner to deposit the specified amount with the respondent for immediate release, with the deposited amount considered under protest and subject to the final outcome of proceedings under section 130. The rule was made absolute for the provided directions, allowing direct service of the order.</description>
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