Rule returnable on 24th October, 2019. Ms. Maithili D. Mehta, the learned AGP waives service of notice of rule for and on behalf of the respondent No.1.

The other two respondents shall be served directly.

Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ applicant is entitled to some interim relief in the matter. An amount of ₹ 1,64,934 (Rupees One Lakhs Sixty-Four Thousand Nine Hundred Thirty-Four Only) has been paid by the writ applicant towards tax and penalty as determined by the authority under Section 129 of the GST Act. The payment receipt is placed on record.

In such circumstances, the conveyance and the goods are ordered to be released forthwith, subject to the final outcome of this writ application.

Direct service is permitted.