RULE, returnable on 24/07/2019.

It is pointed out by Mr. Sheth, the learned counsel appearing for the writ applicant that the truck and the goods came to be seized on 15/05/2019. He further pointed out that within two days thereafter his client deposited an amount of ₹ 2,95,092/- towards the tax and penalty. Mr. Sheth also pointed out that in the case on hand, the authorities concerned straightway invoked section 130 of the GST Act and have initiated confiscation proceedings. The larger issue as regards the sections 129 and 130 of the GST Act is being looked into by this Court. However, taking into consideration the fact that the amount towards the tax and penalty has been deposited, we direct the authorities to immediately release the goods in question owned by the writ applicant at the earliest.

D.S. Permitted.