1. The learned advocate for the petitioner has tendered affidavit for further submission. The same is taken on record.

2. Heard Mr.Aaditya D. Bhatt, learned advocate for the petitioner and Mr.Trupesh Kathiriya, learned Assistant Government Pleader for the respondents.

3. From the documents annexed along with the further submissions it is evident that the second respondent State Tax Officer had requested for an extension of time for conducting inspection of the goods and conveyance from the Joint Commissioner of State Tax, Division-4, Mehsana, pursuant to which, such period for conduct of inspection was extended for a further period of three days. Such period expired on 10.10.2019.

4. The learned Assistant Government Pleader either from the record of the case or upon instructions of the concerned officer is not in a position to point out that any report in Form GST MOV-4 has been prepared despite the fact that the time for inspection has been extended by the Joint Commissioner of State Tax. However, without any such report being prepared in Form GST MOV-4, the second respondent has proceeded to issue notice dated 10.10.2019 under section 130 of the Central Goods and Services Tax Act, 2017.

5. Issue Rule, returnable on 14th November, 2019. By way of interim relief, the respondent is directed to forthwith release the conveyance bearing number NLO1L4664 together with the goods contained therein, which shall be subject to the final outcome of the petition.

6. The petitioner shall file an undertaking before this court that in case he does not succeed in the petition, it will discharge its liability under the provisions of the Central Goods and Services Tax Act, 2017.

7. The second respondent shall state on affidavit the reason as to why Form GST MOV-4 has not been prepared and the copy thereof has not been furnished to the petitioner.

8. Direct service, is permitted.