1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs :

“6. The petitioner accordingly prays that this Hon’ble Court may kindly be pleased to issue:

a. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus to quash and setting aside the notice issue by the respondent no.2 for confiscation of goods or conveyances and levy of penalty under Section 130 of the GST Act;

b. A writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus directing the learned Respondent authorities to forthwith release goods with truck No.GJ-01-DU-0888 by quashing and setting aside the detention notice issued for such purpose;

c. During the admission, hearing and final disposal of the present petition, this hon’ble court may be pleased to grant an interim relief directing the respondent no.2 to release the goods with truck No. GJ-01-DU-0888 detained/seized in purported exercise of powers u/s 129 and 130 of the GST Act;

d. Pass any other order(s) as this Hon’ble Court may deem fit and more appropriate in order to grant interim relief to the Petitioner;

e. Any other and further relief deemed just and proper be granted in the interest of justice;

f. To provide for the cost of this petition.

2. On 23rd May 2019, the following order came to be passed :

“1. Learned Advocate Mr. Hardik Vora appearing for the petitioner invited the attention of this Court to the order dated 09.05.2019 passed by this Court in Special Civil Application No. 6125 of 2019 and the order dated 22.05.2019 passed in Special Civil Application No.9769 of 2019.

2. Having regard to the submissions advanced by the learned advocates for the respective parties, by way of ad-interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner’s right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card / Election card for identification of the petitioner and address of the petitioner.

3. Issue Notice returnable on 19.06.2019. Direct Service is permitted today.”

3. Thus, the writ-applicant seeks to challenge the notice issued in the form GST MOV-10 for the confiscation of goods and conveyance with levy of penalty & fine under Section 130 of the Act. By virtue of the order of this Court dated 23rd May 2019, the truck as well as the goods have been released.

4. So far as the notice in the form GST MOV-10 is concerned, the writ-applicant shall appear before the authority concerned and make good his case that the notice deserves to be discharged.

5. With the above, this writ-application stands disposed of. Direct service is permitted.