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    <title>2020 (7) TMI 609 - GUJARAT HIGH COURT</title>
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    <description>The court disposed of the writ application seeking certiorari and mandamus relief regarding the confiscation of goods and vehicle under the CGST Act, 2017. The court ordered the release of goods and vehicle pending appeal upon the writ applicants&#039; agreement to pay 50% of the liability and provide a bank guarantee. The court emphasized the appeal remedy under Section 107 of the Act and balanced tax recovery interests with the writ applicants&#039; right to appeal, considering the goods&#039; perishable nature and prolonged detention.</description>
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      <description>The court disposed of the writ application seeking certiorari and mandamus relief regarding the confiscation of goods and vehicle under the CGST Act, 2017. The court ordered the release of goods and vehicle pending appeal upon the writ applicants&#039; agreement to pay 50% of the liability and provide a bank guarantee. The court emphasized the appeal remedy under Section 107 of the Act and balanced tax recovery interests with the writ applicants&#039; right to appeal, considering the goods&#039; perishable nature and prolonged detention.</description>
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