1. Heard, Mr. Parth Contractor, learned advocate for the petitioner.
2. Issue Notice, returnable on 3rd October 2019.
3. By way of ad-interim relief, the respondents are directed to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition. In case, the action of the respondents is upheld, the petitioner shall be liable to pay the differential amount. The petitioner shall also cooperate in the proceedings pursuant to the notice issued under section 130 of the Central Goods and Services Tax Act, 2017.
4. Direct service is permitted today.