1) RULE, returnable on 07/08/2019.
2) We take notice of the fact that the owner of the goods has preferred Special Civil Application No. 12279 of 2019. in the said writ application, this Court passed the following order on 17/07/2019 :-
“RULE, returnable on 24/07/2019.
It is pointed out by Mr. Sheth, the learned counsel appearing for the writ applicant that the truck and the goods came to be seized on 15/05/2019. He further pointed out that within two days thereafter his client deposited an amount of ₹ 2,95,092/- towards the tax and penalty. Mr.Sheth also pointed out that in the case on hand, the authorities concerned straightway invoked section 130 of the GST Act and have initiated confiscation proceedings. The larger issue as regards the sections 129 and 130 of the GST Act is being looked into by this Court. However, taking into consideration the fact that the amount towards the tax and penalty has been deposited, we direct the authorities to immediately release the goods in question owned by the writ applicant at the earliest.
D.S. Permitted.”
3) Pursuant to our above order dated 17/07/2019, referred to above, the goods which were seized came to be released.
4) This is a petition by the owner of the vehicle in which the goods in which the goods were being transported. As the goods have been released, we direct that the vehicle in question being Truck, having registration No.MH-48-AG-0126, belonging to the petitioner shall also be released forthwith.
D.S. PERMITTED.