1.The learned advocate for the petitioner has tendered a draft amendment. Amendment is allowed in terms of the draft. The same shall be carried out forthwith

2. Vide order dated 14.10.2019, this court had issued notice as well as notice as to interim relief returnable on 16.10.2019. Vide notice dated 5.10.2019, issued by the second respondent – State Tax Officer, the petitioner was called upon to remain present before the second respondent on 15.10.2019 at 11:00 hours at Songadh.

3. Mr. Hiren Trivedi, learned advocate for the petitioner submitted that on 15.10.2019, the petitioner had informed the second respondent about the order dated 14.10.2019 passed by this court whereby notice had been issued making it returnable on 16.10.2019 and had requested him to adjourn the matter; however, on the same day, that is, on 15.10.2019, the second respondent proceeded to pass an order of confiscation of goods and conveyance and demand of tax, fine and penalty under section 130 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the “CGST Act”) in Form GST-MOV-11. The learned advocate invited the attention of the court to the challan annexed at Annexure-G to the petition to point out that the petitioner has already deposited the amount of tax and penalty.

4. Mr. Trupesh Kathiriya, learned Assistant Government Pleader, states that he has not received any instructions in the matter as yet.

5. Having regard to the fact that in connection with the detention of the conveyance as well as the goods contained therein, the petitioner has already deposited the amount of tax and penalty, by way of interim relief, the second respondent is directed to forthwith release the conveyance in question bearing No.GJ-21-W-6997 together with the goods contained therein, subject to the final outcome of the petition.

6. The petitioner shall file an undertaking before this court to the effect that if he ultimately does not succeed in the petition, he shall pay the balance amount payable under the order of confiscation made under section 130 of the CGST Act, without prejudice to his right to challenge the said order of confiscation.

7. Stand over to 20.11.2019. Direct service, is permitted.