1. Rule returnable on 7th August, 2019. Mr. Joshi, the learned AGP, waives service of notice of rule for and on behalf of the respondent No.1.

2. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ applicant has been able to make out a strong prima facie case to have some interim order in his favour.

3. It appears that the writ applicant is a proprietor of a proprietary concern. The proprietary concern is engaged in the business of scrap. The proprietary concern is a registered dealer under the G.S.T Act. The writ applicant purchased the scrap from one Bharat Oman Refineries Ltd., situated at Madhya Pradesh. While the goods were in transit, the vehicle was intercepted by the authorities. The goods as well as the conveyance has been seized by the authorities for the alleged violation of the provisions of the G.S.T Act.

4. We are examining the larger issue with regard to sections 129 and 130 of the G.S.T Act, 2017. However, as the goods have been detained, we deem fit to order release of the goods at the earliest, keeping in mind that the writ applicant has deposited an amount of ₹ 1,27,820/- towards the penalty and tax. This order is subject to the final outcome of this petition.

Direct service is permitted qua the respondent No.2.