Rule returnable on 7.8.2019. Ms. Maithili Mehta, the learned Assistant Government Pleader, waives service of notice of rule for and on behalf of the respondents.

2. Mr. D. K. Trivedi, the learned counsel appearing for the writ-applicant shall furnish one set of the entire paper book to Ms. Mehta, the learned Assistant Government Pleader, at the earliest.

3. 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-applicants have been able to make out a strong prima facie case to have an interim order in their favour.

4. It appears from the materials on record that the writapplicant is a proprietary concern engaged in the business of trading in building materials. The writ-applicant no.1 is registered with the Goods and Services Tax Department. The proprietary concern supplies goods from the registered premises situated at Silvassa to their dealers situated at Umargaon (State of Gujarat). While the goods were being transported in the vehicle owned by the writ-applicant no.2, the vehicle was intercepted and the goods came to be seized as the driver was not able to provide E-Way Bill. It appears that a notice came to be issued for the confiscation of the goods under Section 130 of the Gujarat Goods and Services Tax Act, 2017, read with the relevant provisions of the Central Goods and Services Tax Act, 2017 and the Goods and Services Tax, Act, 2017. This Court is examining an larger issue as regards Sections 129 and 130 of the Act, 2017. Many writ-applications have been admitted and they have now been posted for final hearing on 7.8.2019. However, as the writ applicants have deposited the amount towards the tax as well as the penalty as reflected at Annexure F at pages 29 and 30, the vehicle, as well as the goods, should be released pending the final outcome of the petition.

5. We take notice of the fact that the amount of ₹ 1,19,956/- as well as the amount of ₹ 59,978/- only have been deposited with the authority concerned. The payment receipts are at pages 29 and 30 respectively.

6. In such circumstances, referred to above, the Truck as well as the goods are directed to be released forthwith. Direct service is permitted.