1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-
“10[A] be pleased to issue a writ of mandamus, or any other appropriate writ, order and/or directions in the nature of mandamus quashing and setting aside the order of detention passed by the respondent no.2 under Section 129(1) of the GST Act of the goods and conveyance bearing Truck No.GJ-27-X-3908 at Bakrol Chowkdi at about 10:45 a.m. on 19.05.2019 as well as the notice dated 21.05.2019 issued by the respondent no.2 for confiscation of goods or conveyances and levy of penalty under Section 130 of the GST Act as the said actions of the respondent no.2 are absolutely illegal, unlawful, contrary to the facts and evidence on record, violative of principles of natural justice and against the provisions of the Act and Rules framed thereunder;
[B] during the admission, hearing and final disposal of the present petition, be pleased to grant an interim relief directing the respondent no.2 to release the goods and conveyance in question forthwith on any term or condition as may be fixed by this Hon’ble Court;
[C] be pleased to pass any other order or relief as may be deemed fit to the Hon’ble Court.”
2. On 28th May, 2019 this Court passed the following order:-
“1. Heard Mr.Japan Dave, learned Advocate for the petitioner, Mr.J.K.Shah, learned Assistant Government Pleader for the Respondent-State.
2. Mr.Japan Dave learned Advocate for the petitioner submitted that the goods together with the conveyance having registration No.GJ-27-X-3908 were detained by the respondent no.2 at Bakrol Chowkdi at about 10:45 a.m., on the ground of e-way bill having not been tendered for the goods in the vehicle. Mr. Dave learned advocate further submitted that immediately after the receipt of the notice in Form GST-MOV-10, the petitioner has made payment of ₹ 59,904/- on 21.05.2019 towards tax and penalty both under the Central Goods and Service Tax Act, 2017 and State Goods and Service Tax Act, 2017, and the receipt whereof is produced on the record at Annexure-E (page No.24). Mr. Dave further submitted that orders have been passed by this Court in identical situation, and requested that the similar order may be passed in the captioned petition as well.
3. Mr. J.K.Shah, learned Assistant Government Pleader for the respondent-State placed on record the order dated 21.05.20019 passed in Special Civil Application No.9676 of 2019 and submitted that similar order may be followed in the present petition.
4. Having regard to the submissions advanced by the learned advocates for the rival parties, by way of ad-interim relief, the respondents are directed to release the detained goods together with conveyance Truck No.GJ-27-X-3908. Pertinently, the petitioner has already made the payment of tax and penalty as computed by the respondents on, 21.05.2019. The petitioner is directed that it shall file an undertaking before this Court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle, subject to the petitioner’s right to challenge the same in accordance with law.
5. It is further directed that for release of the goods and the vehicle, the petitioner shall also submit before the concerned authority proof of payment i.e. receipt dated 21.05.2019 and also a copy of the undertaking filed in this Court as well as other documents viz. PAN card and AADHAR card/ Election card for identification of the petitioner and the address of the petitioner.
6. Stand over to 19th June, 2019. Direct service is permitted.”
3. Pursuant to the notice issued under Section-129 of the Act determining the amount to be paid towards the tax and liability, the requisite amount has been paid by the writ-applicant and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the writ-applicant to show-cause why the goods and conveyance should not be confiscated.
4. As the matter is now at the stage of MOV-10, the writ-applicant shall appear before the authority and file an appropriate reply to make good his case that the notice issued in GST-MOV-10 deserves to be discharged. It shall be open for the writ-applicant to place reliance on the recent pronouncement of this Court in the case of Synergy Fertichem Pvt. Ltd Vs. State of Gujarat [Special Civil Application No.4730 of 2019].
5. With the above, this writ-application stands disposed of. Direct service is permitted.