1 Let Notice be issued to the respondents, returnable on 19th June 2019. Having heard Ms. Vaibhavi K. Parikh, the learned counsel appearing for the writ applicant and having gone through the materials on record, we are of the view that the writ applicant has been able to make out a strong prima facie case to have an interim order in his favour.

2 We take notice of the fact that the writ applicant is engaged in the business of manufacturing and trading of nonferrous metal and is registered under the provisions of the CGST Act having its registration No. GSTIN24AACC8104H2ZT. One M/s. Indraprasth Cables operating from Chandkheda, Ahmedabad had placed an order with the writ applicant for the supply of 3 CX8SQMM subcable amounting to ₹ 4,72,590/, which were to be delivered on urgent basis. While the goods were in transit, the authorities of the department intercepted the vehicle and seized the same along with the goods. The tax liabilities along with the penalty, according to the eWay Bill, is to the tune of ₹ 1,44,180/.

3 The principal issue raised in this writ application is with regard to the legality and validity of the notice issued by the department under Section 130 of the Act. There are many petitions pending on this issue, more particularly, whether Section 129 would apply or Section 130 could straightway be invoked by the authorities. The principal issue will be decided by this Court along with the other petitions, which are pending. However, we direct the authorities to release the conveyance as well as the goods on the writ depositing an amount of ₹ 1,44,180/with the department. On deposit of the said requisite amount, the conveyance as well as the goods shall immediately be released.

4 Post the matter for further hearing on 19th June 2019 along with other allied petitions. Direct service is permitted.