Rule returnable on 25/09/2019. Ms. Maithili Mehta, the learned AGP waives service of notice of rule for and on behalf of the State of Gujarat. The respondent no.2 shall be served directly.

It appears that the vehicle and the goods came to be seized by the authority concerned under Section129 of the Central/Gujarat Goods and Service Tax Act, 2017. It also appears that the proceedings under Section130 of the Act have been initiated for the purpose of confiscation of the goods as well as the vehicle. It is not in dispute that the amount of tax and the penalty determined by the authority under Section129 of the Act to the tune of ₹ 1,35,308/only [Rupees One Lakh Thirty Five Thousand Three Hundred Eight Only] has been deposited on 29/08/2019.

The payment receipt is at Page19, Annexure ‘C’ to this writ-application.

In such circumstances, we direct the authority to immediately release the goods as well as confiscation. However, it shall be open for the authority to proceed further so far as the proceedings under Section130 of the Act are concerned. However, they shall be subject to the final outcome of this writ-application.

Direct service is permitted.