1. Rule returnable on 25.09.2019. Learned AGP waives service of notice of Rule for and on behalf of the Respondent-State.

2. This litigation has something to do with the seizure of the convenience and the goods under Section 129 of the Central Goods and Service Tax Act 2017 (for short “the Act”). The authority has already proceeded for the confiscation of the vehicles and the goods in question under Section 130 of the Act. However, as on date the limited relief which is prayed for is for the release of the vehicles and the goods seized by the authority under the Act.

3. So far as the Special Civil Application No. 14364 of 2019 is concerned, the amount due and payable towards tax and penalty for Vehicle No. MH18BG5051 is ₹ 1,01,376/- has been deposited towards tax and penalty which came to be determined under Section 129 of the Act. However, it appears that despite such deposition of the amount referred to the authority declining to release the goods and the vehicle, a notice came to be issued under Section 130 of the Act. We direct the release of the vehicle as well as the goods at the earliest. So far as the Special Civil Application No.14364 of 2019 is concerned it is clarified that the proceedings initiated under Section 130 of the Act shall continue subject to the final outcome of this petition.

4. At this stage, Mr.Rao, the learned advocate submitted that no notice under section 130 of the Act has been issued.

5. On the other hand, Ms.Maithili Mehta, learned Assistant Government Pleader has asserted that notice under section 130 of the Act has been issued.

6. Be that as it may, if the proceedings have been initiated for the purpose of confiscation under Section 130 of the Act, they may continue subject to the final outcome of this petition.

7. So far as the Special Civil Application No.14365 of 2019 is concerned, the amount due and payable towards tax and penalty for Vehicle No. MH10CR6099 is ₹ 1,48,580/-, Vehicle No. MH10AW3470 is ₹ 1,67,602/- and Vehicle No.MH10CR6597 is ₹ 1,36,512/-.

8. So far as the Special Civil Application No.14366 of 2019 is concerned, the amount due and payable towards tax and penalty for Vehicle No.MH18BA3535 is ₹ 1,03,608/- and Vehicle No. MH18BA1142 is ₹ 74,160/-.

9. So far as the Special Civil Application No.14367 of 2019 is concerned, the amount due and payable towards tax and penalty for Vehicle No. GJ03BT7445 is ₹ 1,40,918/- and Vehicle No. GJ03AT0496 is ₹ 1,89,000/-.

10. If the requisite amount towards tax and penalty is deposited with the authority, vehicles as well as goods shall be released at the earliest. If the proceedings under Section 130 of the Act have already been initiated, the same may continue subject to the final outcome of all the writ applications.

Direct service is permitted.