1. Heard learned advocate Mr. Maulik Vakhariya for the petitioner and learned Assistant Government Pleader Mr. Krutik Parikh for the respondent-State, who appears on advance copy with regard to interim relief.

2. This petition is filed with the following prayers:

“A. …Direction to the respondent authorities to conclude the proceedings under section 129 after having initiated the proceedings under the provision of section 129 of the CGST Act as that is the once and only provision under the CGST Act, 2017 involving detention/ seizure/adjudication of penalty for the goods in transit under the facts and circumstances of this case as per the amended provisions of section 129 of the CGST Act, 2017 and GGST Act,2017.

B. …To quash and set aside the confiscation proceedings and consequent order of confiscation in FORM GST MOV-11 dated 24/09/2022 at Annexure-I.”

3. The interim prayer prayed in the petition is as under:

“C. Pending admission, hearing and final disposal of this petition, to stay the implementation and operation of an order in FORM GST MOV-11 dated 24.09.2022 at Annexure-I.”

4. It was submitted by learned advocate Mr. Vakhariya that similar matter being Special Civil Application No. 11958 of 2022 is already admitted by this Court on the basis of the controversy with regard to exercise of powers under section 130 of the CGST Act. It was submitted that similar matter being Special Civil Application No. 8353 of 2012 which involves similar controversy is also admitted by this Court and while issuing rule in the said petition, interim relief to release the goods and conveyance upon certain condition was granted. It was submitted that the petitioner is also ready to abide by the condition on the same line.

5. Learned AGP Mr. Parikh could not dispute the aforementioned facts.

6. The petitioner has also filed a separate Civil Application for release of the goods and the conveyance.

7. Learned advocate Mr. Vakhariya submitted that the petitioner shall furnish a bond of Rs. 23,04,724/- being the value of the goods before the respondent-authority and shall deposit Rs. 8,29,700/- towards penalty and fine in lieu of the confiscation of the conveyance levied by the authority in the impugned order as a condition precedent for release of the goods and conveyance during the pendency of this petition.

8. In view of the above facts and submissions, by way of interim relief, it is directed that the respondent shall release the goods and the conveyance of the petitioner confiscated and detained pursuant to the order dated 24.09.2022 passed in Form No. GST MOV-11 subject to the following conditions:

(i) The petitioner deposits the amount of penalty on the goods of Rs. 4,14,850/-;

(ii) The petitioner deposits the amount of fine in lieu of confiscation of the conveyance, amounting to Rs. 4,14,850/-. Thus, the petitioner, in all, shall deposit Rs. 8,29,700/-;

(iii) The petitioner furnishes the bond to the tune of Rs. 23,04,724/-.

9. Upon compliance of the above conditions by the petitioner, the goods and the conveyance of the petitioner be released by the respondent-authority. The order of the interim relief shall remain part of the main matter.

10. Civil Application is allowed and disposed of in the aforesaid terms. Direct service is permitted to respondent Nos. 3 and 4.

11. Issue Notice in the petition returnable on 24.11.2022. Direct service is permitted for respondent Nos. 3 and 4.