If a truck and a consignment of groundnut has been seized by authority and groundnut is perishable commodity, said authority is to be directed to release vehicle as well as said goods as an interim measure on assessee depositing an amount of Rs. 1.6 lakhs with said authority at earliest.

Let NOTICE be issued to the respondent returnable on 19th June, 2019. Ms. Maithili D. Mehta, the learned AGP waives service of notice for and on behalf of the respondent.

Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ applicant has been able to make out a strong prima facie case to have some interim order in his favour at this stage. In the case on hand, a truck and a consignment of groundnut came to be seized by the authority concerned under the provisions of the GST Act. A notice dated 03.06.2019 came to be issued under Section 130 of the GST Act calling upon the writ applicant to show cause as to why the conveyance and the goods shall not be confiscated and appropriate penalty and fine be imposed. The issue with regard to the legality and validity of such notice under Section 130 of the Act being issued is looked into by this Court in allied matters. However, taking into consideration the fact that the goods in question i.e. groundnut is a perishable commodity we direct the authorities to release the vehicle as well as the goods at the earliest on the writ applicant depositing an amount of Rs.1,60,000/- (Rupees One Lakh Sixty Thousand Only) with the concerned authority at the earliest. The issue shall be looked into on the returnable date along with the allied matters.

To be heard with Special Civil Application No.9897 of 2019 and allied matters.

Direct service is permitted.

(J. B. PARDIWALA, J)

(A. C. RAO,J)