1. Both the parties have tendered affidavits-in-reply. They are taken on record.

2. Mr. B.T. Rao, learned advocate for the petitioner, has submitted that the petitioner is ready and willing to deposit a sum of ₹ 4,00,000/under protest for the release of the vehicle in question, namely the Truck No. MH18M8155 and to file an undertaking that in case the petitioner fails in the proceedings initiated under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) read with other relevant statutes, he shall pay the differential amount.

3. In view of the above, issue Rule, returnable on 17.10.2019. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents.

By way of interim relief, the respondents shall forthwith release the Truck No. MH18M8155 belonging to the petitioner, upon the petitioner depositing a sum of ₹ 4,00,000/with the concerned authority, which shall be under protest. The petitioner shall also file an undertaking before this court on or before 10.10.2019 to the effect that in case the petitioner fails in the proceedings under section 130 of the CGST Act he will pay the differential amount in accordance with law. The petitioner shall cooperate in the proceedings under section 130 of the CGST Act. The petitioner shall also furnish details of the place from where the goods were loaded, about the agent through whom he had booked the Truck and any other detail/s that may be sought for by the authority.

Direct service is permitted.