1. Heard Mr.D.K.Puj, learned advocate for the petitioner and Mr.Trupesh Kathiriya, learned Assistant Government Pleader for the respondents.

2. Issue Rule, returnable on 28th November 2019. Mr. Trupesh Kathiriya, learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondents.

3. Mr.D.K.Puj, learned advocate for the petitioner states that the petitioner is ready and willing to pay the amount of tax and penalty in terms of the impugned notice issued under section 130 of the Central Goods and Services Tax Act, 2017.

4. Under the circumstances, the respondents are directed to forthwith release the Truck number GJ-02-Y-6566 together with the goods contained therein upon the petitioner paying the tax and penalty as reflected in the column number 4(1) (2)of the impugned notice issued under section 130 of the CGST Act.

5. Direct service is permitted today.