Heard, Mr. Uchit N. Sheth, learned advocate for the petitioner and Mr. Trupesh Kathiriya, learned Assistant Government Pleader for the respondents.

Rule. Mr. Trupesh Kathiriya, learned Assistant Government Pleader waives service of notice of rule on behalf of respondents.

Mr. Uchit N. Sheth, learned advocate for the petitioner submitted that the petitioner has already paid the amount of tax and penalty as computed by them.

By way of interim relief, the respondents are directed to release the Truck No. KA-14-B-6847 along with the goods contained therein subject to the petitioner paying the differential amount of tax and penalty between the amount paid by the petitioner and the amount computed by the respondents under section 129 of the Central/Gujarat Goods and Services Tax Act, 2017.

Direct service is permitted today