JUDGMENT

Supplementary Affidavit filed by the petitioners is taken on record.

2. Heard Sri Pradeep Agrawal, learned Senior Counsel assisted by Sri Pramod Kumar Singh, learned counsel for the petitioners and Sri Pankaj Patel, learned Standing Counsel for the opposite parties.

3. By means of instant petition, the petitioners have prayed for the following reliefs :-

"a) Issue a writ, order or direction in the nature of writ of certiorari to quash the impugned order dated 20-06-2023 passed under section 129(1) of the Act by the Opp. Party no.2 contained in Annexure No. 5 to the Writ Petition after summoning the records.

b) Issue a writ, order or direction in the nature of writ of certiorari to quash the consequential show cause notice issued for tax & penalty by the Opp. Party no. 2 on 20-06- 2023 issued in the name of Petitioner No. 2 contained in Annexure No. 7 to the Writ Petition after summoning the records.

c) Issue a writ, order or direction in the nature of writ of mandamus directing the Opp. Parties to release the consignment vide Bill No. DC/MM/27 dated 17-06-2023 as well as Vehicle No. UP 41 At 1722 which was carrying the consignment from Masauli to Fatehpur, both in district Barabanki during the pendency of this Writ Petition.

d) Issue a writ, order or direction in the nature of writ of prohibition/mandamus prohibition/directing the Opp. Parties not to proceed further in pursuance of the show cause notice dated 20-06-2023 during the pendency of the Writ Petition before this Hon'ble Court.

e)..........

f).........."

4. While assailing the aforesaid impugned order, learned counsel for the petitioners has stated that the entire exercise undertaken by the opposite party no. 2 in detaining/seizing the goods is against the Act since there was no evasion of tax as the goods were being transported on stock transfer basis from the additional place of business to the principal place of business. He has further submitted that the adjudication proceedings shall take some substantial time and in the meantime, the goods which have been detained i.e. Mentha Oil and the public carrier i.e. truck bearing no. UP 41 AT 1722 would be unnecessarily kept and in that case,the quality of the goods may likely to be deteriorated and the public carrier may be halted for no purposes.

5. He has further submitted that the public carrier may not be halted for no purpose and the petitioners have a prima-facie case, therefore, their goods as well as vehicle in question may be released provisionally. He has further requested that some direction may be issued by this court.

6. On the other hand, Sri Pankaj Patel, learned Standing Counsel has stated that the goods and the vehicle may be released if the petitioners satisfy the conditions so indicated in Section 129 of the Central Goods & Services Tax Act,2017.

7. Be that as it may, since the learned counsel for the petitioners has stated that the petitioners have got their prima-facie case and the impugned seizure of the goods and vehicle is in derogation of the provisions of law, therefore, we find it appropriate that the liberty be given to the petitioners to file an application for provisional release of the goods as well as the vehicle before the adjudicating authority i.e. opposite party no. 2(Assistant Commissioner, Sector-3(Mobile Squad), State Tax Office, GST Bhawan, Vikas Bhawan, Road, Barabanki) within a period of 7 days from today taking all the pleas and grounds, which are available to them.

8. If such an application is filed by the petitioners, the same shall be considered and disposed of strictly in accordance with law by affording opportunity of hearing to the petitioners, with expedition, preferably within period of 7 d