1. The learned advocate for the petitioner has tendered a draft amendment. The amendment is allowed in terms of the draft. The same shall be carried out forthwith.

2. Mr. Parth Contractor, learned advocate for Mr.Sandip Bhatt, learned advocate for the petitioners has submitted that the petitioners are ready and willing to pay the amount of tax and penalty as computed by the respondents in the impugned order passed under section 130 of the Gujarat Goods and Services Tax Act, 2017.

3. Heard Mr. Trupesh Kathiriya, learned Assistant Government Pleader for the respondents.

4. Issue Rule returnable on 28th November, 2019. By way of interim relief, the respondents are directed to forthwith release truck No.RJ-24-GA-2716 together with the goods contained therein, subject to the petitioners depositing an amount of ₹ 1,06,352/- as computed by the respondents towards tax and penalty.

Direct service is permitted.