1. Heard Mr. Ashish B. Desai, learned advocate for the petitioner and Mr. Dharmesh Devnani, learned AGP for respondent State.
2. By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the impugned notice dated 08.08.2020 in Form GST MOV-10 issued by respondent no. 2 and also prayed for release of Truck bearing registration No. MP-09-GF-9801.
3. Ashish B. Desai, learned advocate for the petitioner does not press the prayer challenging the impugned notice dated 08.08.2020 issued in Form GST MOV-10. As far as the prayer for release of truck as prayed for in para-16 (B) is concerned, Mr. Desai, learned advocate has relied upon the judgment and order dated 19.06.2020 passed in Special Civil Application No. 7519 of 2020 passed by the Division Bench of this Court and submitted that petitioner is ready and willing to deposit the tax and penalty and has also ready and willing to give bank guarantee for the amount for total value of confiscated conveyance as mentioned in Form GST MOV-10. It was further contended by Mr. Desai that similar order be passed in this matter also.
4. Per contra, Mr. Dharmesh Devnani, learned AGP submitted that as challenge to the show cause notice dated 08.08.2020 is not pressed, this court may pass appropriate order.
5. From the facts it appears that truck bearing registration No. MP-09-GF-9801 has been detained along with goods. It is the case of the petitioner that the petitioner is inter-alia engaged in the business of parcel services based upon E-bill. As stated in the petition, the truck in question has been seized by respondent authority on the ground that the goods were found without E-way bill and thereafter, the show cause notice dated 08.08.2020 in Form GST MOV-10 is issued.
6. This Court has provided that tax as well as penalty amount has to be deposited and the balance amount may be secured by way of bank guarantee.
7. Desai, learned advocate for the petitioner has submitted that the petitioner may be given an opportunity of being heard before passing any order under Section 130 of the Act.
8. In the facts of this case, we direct the petitioner to deposit an amount of Rs.39,512/- in cash towards tax and penalty and balance amount of Rs.3,95,098/- shall be by way of bank guarantee of any nationalized bank. On deposit of amount of tax and penalty and furnishing of the bank guarantee of the balance amount, the respondent authority shall immediately release the goods as well as truck /conveyance.
9. It is however clarified that this Court has not gone into the merits of the matter and authority shall be at liberty to proceed further in accordance with law.
10. The petition is disposed of accordingly.