1. Having regard to the fact that the goods in question which have been seized along with the conveyance are perishable in nature as well as the fact that the goods during the course of transit were accompanied by a valid invoice as well as e-way bill, the respondent No.2 is directed to forthwith release the vehicle bearing No.RJ-19-GE-1765 together with the goods contained therein, subject to the petitioner filing an undertaking to the effect that if he ultimately fails in the petition, he will pay the amount as computed by the respondents under the impugned notice dated 21.9.2019 issued under section 130 of the Central Goods and Services Tax Act, 2017.

2. Stand over to 17th October, 2019. Direct service is permitted today.