1 By this writ application under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs:

“7(a) to quash and set aside the Show Cause Notice dated 04/09/2019 (Annexure “A”) issued by the respondent No.3;

(b) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Show Cause Notice at Annexure “A” to this petition;

(c) direct the respondent No.3 to release the vehicle of the petitioner;

(d) direct the respondent No.3 to release the Goods worth along with the vehicle;

(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.”

2. The petitioner is an owner of the vehicle number MP07GA8154, which was used for transportation of the goods which is under detention and seizure.

3. The petitioner’s vehicle started its journey from Gwalior and was going to Surat for picking up the goods for transportation. It was not having any loaded goods in the conveyance except a second hand motor bike, the documents pertaining to which were already with the driver of the vehicle.

4. It is the case of the petitioner that the vehicle was intercepted at Mangal Mahudi (N.H.) by the respondent No.3 – State Tax Officer (2) (Mobile Squad), Enforcement Division, Dahod and it was found that the conveyance was loaded with Pan Masala and Tobacco. There was no document as per the requirement under Section 68 of the Central Goods and Service Tax Act, 2017 (for short, ‘the Act 2017’). Therefore, notice for detention of the goods under Section 129(3) of the Act 2017 was issued by the respondent No.3 in form number GST MOV – 06 on 2nd September 2019.

5. The respondent No.3, thereafter, issued notice in form number GST MOV – 10 for confiscation of goods under Section 130 of the Act, 2017 on 4th September 2019.

6. The petitioner, who is the owner of the vehicle, has preferred this petition with the aforesaid prayers.

7. The learned counsel for the petitioner has made a statement that the petitioner is ready and willing to deposit a sum of ₹ 7,50,000/( Rupees Seven Lakh Fifty Thousand only) so as to get the release of the vehicle of the petitioner without prejudice to the rights and contentions of the petitioner to be raised before the authority for adjudication of the notice under Section 130 of the Act, 2017.

8. The learned Assistant Government Pleader Mr. Soaham Joshi, under instructions, makes a statement that if the petitioner deposits a sum of ₹ 7,50,000/towards tax, interest and penalty within two weeks from today, then the vehicle of the petitioner shall be released.

9. In view of the statements made by the learned counsel for the parties, the petitioner is directed to deposit a sum of ₹ 7,50,000/before the respondent No.3 within a period of two weeks from today.

Upon such deposit, the vehicle of the petitioner bearing number MP07GA8154 shall be released. The respondents – authorities are at liberty to continue the proceedings for confiscation under Section 130 of the Act, 2017 keeping in mind the decision of this Court in the case of Synergy Fertichem Pvt. Ltd. [Special Civil Application No.4730 of 2019 decided on 23rd December 2019]. This petition is, accordingly, disposed of. Notice stands discharged. Direct service is permitted.