Heard Mr. Varis Isani, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents.

2. From the original record, which has been produced for the perusal of this court, it appears that a physical verification report Form GST-MOV-04 has been prepared on 14th September 2019, wherein the description of goods as per invoice including HSN code and description of goods in the conveyance is stated to be as per the list attached. However, in the original record there is no list attached to the same. The learned Assistant Government Pleader has submitted that the details on the page after the Form GST-MOV-06, are the details of the physical verification dated 16th September 2019. On a perusal of the said document dated 16th September 2019, it is not possible to ascertain that there is any discrepancy noticed by the concerned officer in the goods which were being transported in the conveyance.

3. The learned Assistant Government Pleader has produced Annexure-1 to the Form GST-MOV-10 wherein the market value of the goods has been stated by the concerned officer. However, on a perusal of the original file, there is nothing to show as to on what basis such market value has been arrived at.

4. Under the circumstances, issue rule, returnable on 28th November 2019. By way of interim relief, the second respondent is directed to forthwith release the conveyance bearing number RJ-27-GC- 7676 together with the goods contained therein.

5. The petitioner shall file an undertaking before this court that in case the petitioner is ultimately held liable to pay any tax, penalty or fine, the petitioner shall duly pay the same subject to its right to challenge the same before the appropriate Forum.

6. Direct service is permitted, today.