1. Let rule be issued to the respondents, returnable on 7th August, 2019. Mr. Soham Joshi, the learned AGP, waives service of notice of rule for and on behalf of the respondent No.1.

2. 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 applicant has been able to make out a strong prima facie case to have some interim order in his favour.

3. We take notice of the fact that the writ applicant is a proprietary concern. This writ application is filed by the proprietor who is engaged in the business of trading of Stainless Steel. The writ applicant sold SS Sheet/Coil/Plate of the size of 3 mm at the rate of ₹ 106/- per kg. The total quantity sold by the writ applicant is 7,677 kgs. The goods were sold to one M/s. Raj Rishi Steels at Jaipur. The goods were being transported in a truck bearing No.RJ-06-GC-4460 owned by one Yadav Transport Carrier. It is the case of the writ applicant that only one invoice was generated of the goods weighing 2115.600 kg value at ₹ 2,24,253/-. In such circumstances, the truck came to be intercepted somewhere near Shamraji within the State of Gujarat and the goods were seized by the authorities. This Court is examining the larger issue as regards the provisions of Sections 129 and 130 of the G.S.T Act., 2017. However, we are inclined to pass an interim order of release of the goods and vehicle as the writ applicant has deposited an amount of ₹ 2,12,246/- towards the tax and penalty. In such circumstances, the authorities are directed to release the goods and the vehicle at the earliest. This order is passed subject to the final outcome of this writ application.

Direct service is permitted qua the respondent No.2.