1. Rule returnable on 7th August, 2019. Ms. Maithili D. Mehta, the learned AGP waives service of notice of rule for and on behalf of the respondents.
2. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs :
“a. A writ of mandamus, or any other appropriate writ, order and/or direction in the nature of mandamus to quash and setting aside the notice issued by the respondent no.3 for confiscation of goods and conveyances and levy of penalty under Section 130 of the GST Act;
b. A writ of mandamus, or any other appropriate writ, order and/or direction in the nature of mandamus directing the learned Respondent authorities to forthwith release goods with vehicle No. GJ-01-AT-1961 by quashing and setting aside the detention notice issued for such purpose;
c. During the admission, hearing and final disposal of the present petition, this hon’ble court may be pleased to grant an interim relief directing the respondent no.3 to release the goods with truck No. GJ-01-AT-1961 detained/seized in purported exercise of powers u/s 129 and 130 of the GST Act;
d. Pass any other order(s) as this Hon’ble Court may deem fir and more appropriate in order to grant interim relief to the Petitioner;
e. Any other and further relief deemed just and proper be granted in the interest of justice;
f. To provide for the cost of this petition.”
3. It appears that the writ applicant is a proprietary concerned. The writ applicant is engaged in the business of trading in sonography machine of Samsung India Electronics Private Limited. In other words, the proprietary concern is an authorized dealer of sonography machines which are supplied to the gynecologists. One Dr. Devchandbhai Prajapati placed an order for one such sonography machine. Dr. Prajapati purchased the machine from the writ applicant after prior approval from the Chief District Health Officer, Jilla Panchayat, Mehsana. The machine is valued at ₹ 15,50,000/-. The machine was being transported in a vehicle. Dr. Prajapati was to receive the machine. While the vehicle was in transit, the same was intercepted by the authorities and the driver was not able to produce the e-way bill. In such circumstances, the vehicle as well as the machine came to be seized. As on date, the vehicle as well as the machine is in custody of the authorities. It appears that in the case on hand, proceedings came to be initiated straight-way under Section 130 of the GST Act. The confiscation proceedings are pending as on date. However, it is not in dispute that the writ applicant has deposited amount of ₹ 3,32,144/- towards tax and penalty.
4. This Court is examining the larger issue as regards Section 129 and Section 130 of the GST Act. The batch of writ applications is to come up for final hearing on 7th August, 2019. Having regard to the fact that the goods involved in the case on hand is a sonography machine and the same is lying with the authorities past more than one month, we are of the view that the same should be released subject to the final outcome of this petition.
5. In such circumstances referred to above, we direct the respondent authorities to release the sonography machine at the earliest as the writ applicant has deposited the amount of ₹ 3,32,144/- towards tax as well as penalty.
Direct service is permitted.