The petition has been listed before this Bench by the registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

Present writ petition has been filed for directing the respondents to make the inventory of the goods and issue a copy of the GST MOV-04 to the respondent.

Learned counsel for the petitioner further prays for intimation to the petitioner regarding the payment of any tax or penalty as per the GST Act, 2017, under Section 129, for the goods not covered by the documents by issuing GST MOV-07.

He further prays for the release of goods after payment of due tax/penalty as per the GST Act, 2017 and for release of lorry by issuing release order in GST MOV-05.

Issue notice.

Mr. Satyakam, learned counsel accepts notice on behalf of respondents.

He states that though the vehicle in question was seized on 28th

He, however, assures and undertakes to this Court that an assessment order shall be passed indicating the due tax and penalty within a period of two weeks. August, 2020, yet as a theft had taken place within twenty-four hours of seizure of the vehicle, the respondents were not able to pass an assessment order.

The statement/assurance given by Mr. Satyakam is accepted by this Court and the respondents are held bound by the same.

The respondents are also directed to decide the issue of parking charges/ haltage charges in the assessment order to be passed.

Recording the aforesaid undertaking and direction, the present writ petition stands disposed of.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.