1. Rule returnable on 12/02/2020. Mr. Chintan Dave, the learned AGP waives service of notice of rule for and on behalf of the respondents nos.2, 3, and 5. The respondents nos.1 and 4 shall be served by Registered Post Acknowledgment with Due.

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 made out a strong prima-facie case to have some interim order in its favour.

3. There are many larger issues, which have been raised for the purpose of adjudication of this Court. Today, we are concerned with the issue whether we should order release of the goods and the conveyance detained and seized by the GST authority.

4. We take notice of the fact that there are in all four vehicles involved in this matter. The goods are in the nature of electrical goods. It appears that a notice under Section 129(3) of the Act i.e. GST MOV-07 came to be issued calling upon the writ-applicant to appear before the authority concerned on 31st December 2019.

5. The learned counsel appearing for the writ-applicant brings to our notice that yesterday his client has received the order in GST MOV-09. The total liability towards the tax and penalty plus interest as fixed comes to around ₹ 1,00,81,944/.

6. The legal issues, which have been raised by the learned counsel appearing for the writ-applicant shall be heard and decided on the returnable date. However, we are inclined to pass an interim order for the release of the goods and the vehicles. We direct the writ-applicant to deposit an amount of ₹ 50,40,972/towards the tax with the respondent no.2 and the balance amount of ₹ 50,40,972/towards the penalty shall be in the form of a bank guarantee of any nationalized bank. On deposit of the requisite amount and the bank guarantee, the authority concerned shall release the goods and the vehicles forthwith.

Direct service is permitted.