1. Heard Mr. D.K. Puj, learned advocate for the petitioner and Mr. Trupesh Kathiria, learned Assistant Government Pleader for the respondents.

2. Having regard to the fact that the petitioner has already paid the amount of ₹ 1,17,832/, which is more than the amount of fine in lieu of confiscation, in terms of the order of confiscation passed under section 130 of the Central Goods and Service Tax Act, 2017, the respondents are directed to forthwith release the conveyance bearing No. GJ10X5709. However, it is clarified that the petitioner shall cooperate with the respondent authorities and shall furnish the details of Crown Metals as well as other details as may be called for by the respondent authorities.

S.O. to 23.01.2020.

Direct service is permitted today.