1. Heard Ms. Vaibhavi K. Parikh, learned advocate for the petitioner and Mr. Trupesh Kathiriya, learned Assistant Government Pleader for the respondents.

2. Having regard to the submissions advanced by the learned advocate for the respective parties, issue rule, returnable on 21.11.2019. Mr. Trupesh Kathiriya, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents.

3. By way of ad-interim relief, the respondents are directed to forthwith release the conveyance with the goods contained therein. The petitioner shall file an undertaking before this court within a week from today to the effect that in case he does not succeed in the petition, he will pay the amount computed in the impugned order dated 5.10.2019 issued under section 130 of the Central Goods and Service Tax, 2017, without prejudice to his right to challenge the impugned order before the appropriate forum.

4. Direct service, is permitted.