Point of Law:
Section provides for release of such goods and conveyance on payment of the applicable tax and penalty or upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) to Clause (1) of Section 129. Section 129(2) also provides that the provisions of sub-section (6) of Section 67 shall mutatis mutandis apply for detention and seizure of goods and conveyances. We quote Section 67(6) as under.

JUDGMENT :

J.B.PARDIWALA, J.

1. Rule, returnable forthwith. Learned Assistant Government Pleader Mr.Chintan Dave waives service of notice of rule for and on behalf of the respondents.

2. By this Writ Application under Article 226 of the Constitution of India, the writ applicant-a proprietorship concerned, through its proprietor, has prayed for the following relief:

“A. This Hon’ble Court may be pleased to issue a writ of certiorari or a writ in nature of certiorari or any other appropriate writ, order or direction quashing and setting aside detention order dated 22.4.2019 in Form GST MOV-6 (annexed at Annexure A) and confiscation order dated 11.4.2019 in Form GST MOV-11 (annexed at Annexure B);

B. This Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned Respondent authorities to forthwith release truck no.HR KA 14B 7985 along with the goods contained therein;

C. Pending notice, admission and final hearing of this petition, this Hon’ble Court may be pleased to stay operation of the impugned detention / confiscation orders (annexed at Annexure A/B) and this Hon’ble Court may be pleased to further direct the learned Respondent authorities to forthwith release truck no.HR KA 14B 7985 along with the goods contained therein;

D. Ex parte ad interm relief in terms of prayer C may kindly be granted;

E. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioner shall forever pray.”

3. On 26th June, 2019, a co-ordinate Bench of this Court has passed the following order:

“Let notice be issued to the respondents, returnable on 24th July 2019. Ms.Mehta, the learned AGP waives service of notice for and on behalf of the respondents – State.

Having heard the learned counsel appearing for the parties and having gone through the materials on record, we propose to pass an interim order with regard to the release of the goods seized by the officers of the Goods and Services Tax department.

It appears from the materials on record that the writapplicant herein is engaged in the business of betel nuts. He is a registered dealer under the Goods and Services Tax Act (for short, ‘the GST Act’).

The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of Gujarat, the vehicle was intercepted by the officers of the GST and the same came to be detained on the ground that E-Way Bill was not produced when demanded. In such circumstances, the vehicle along with the goods came to be seized.

It appears that immediately the writ-applicant preferred a representation dated 22nd April 2019 addressed to the State Tax Officer (2), Mobile Squad, Division-1, Ahmedabad, stating that the writ-applicant is ready and willing to deposit the requisite amount without prejudice to his rights and contentions, and on deposit of such amount, the vehicle along with the goods may be released.

It appears that one another representation dated 30th April 2019 addressed to the State Tax Officer (2), Mobile Squad, Division-1, Ahmedabad, along with the copy of the challan.

To cut-short the controversy for the time being, the writapplicant deposited an amount of Rs.1,85,500=00. However, according to the authorities, the amount due and payable is Rs.3,93,750=00.

There are many larger issues involved in this petition, more particularly, with regard to the interpretation of Sections 129 and 130 of the GST Act. Many petitions have been admitted and are pending for consideration in this regard.

We propose to pass an order directing the respondent authorities to release the goods on the writ-applicant depositing the balance amount, I.e. Rs.2,08,250=00.

In passing the aforesaid order, we take support of one order passed by a co-ordinate Ben