1. Heard, Mr. Varis Isani, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents.

2. Issue Rule, returnable on 3rd October 2019. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents.

3. Mr. Varis Isani, learned advocate for the petitioner has submitted that as against the amount computed in the order of confiscation made under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) read with relevant provisions of the other Acts, the petitioner has already deposited an amount of ₹ 2,67,236/- with the respondents.

4. In view of the above, the second respondent is directed to forthwith release truck No. GJ-04-X-8728 along with the goods contained therein subject to the final outcome of the present petition.

4.1 The petitioner shall also file an undertaking before this court that he shall pay the differential amount in case he fails in the petition/proceedings under section 130 of the CGST Act.

4.2 To be listed in the admission board.

4.3 Direct service is permitted.