Rule returnable on 07/08/2019. Ms. Maithili Mehta, the learned AGP waives service of notice of rule for and on behalf of the respondent no.1 – State of Gujarat. The respondents nos.2 and 3 shall be served directly.

It appears from the materials on record that the writ-applicant herein is engaged in the business of Transport. He claims to be the owner of a Truck bearing registration No. GJ-16X9925, which came to be seized by the respondents authorities alongwith the goods while in transit. This writ-application has something to do with the Sections 129 and 130 respectively of the GST Act, 2017. This Court is examining the larger issues involved so far as the applicability of the two sections referred to above is concerned.

The writ-applicant is here before this Court with a prayer that his truck alongwith the goods may be released pending the final disposal of this petition.

We take notice of the fact that an amount of ₹ 1,90,468/Plus (+) ₹ 12,708/has been deposited by the writ-applicant towards the tax and penalty. The receipts are on Page27 and 28 respectively, Annexure-H collectively. In such circumstances, the respondents are directed to immediately release the truck as well as the goods seized by them under the provisions of the GST Act.

Direct service is permitted.