The writ-applicant is a Proprietary Concern having its place of business at Thane, State of Maharashtra. The writ-applicant is a registered taxable person under the Maharashtra Goods and Services Tax Act, 2017. The writ-applicant that it has been supplying goods to various parties in the State of Gujarat. In the case on hand, the writ-applicant dispatched goods from Thane to be received by three individual parties within the State of Gujarat. The goods are in the nature of Brass Scrap. While the goods were in transit, the conveyance was seized and detained. The matter as on date is at the stage of GST MOV-10. The inquiry is in progress. The writ applicant would submit that his client is ready and willing to deposit an amount of Rs.17,66,620/- [Rupees Seventeen Lakh Sixty Six Thousand Six Hundred Twenty Only] towards tax and penalty and upon deposit of the same. The writ-applicant has prayed for the following reliefs Writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned confiscation notice in Form GST MOV 10 (annexed at Annexure A) and the goods and conveyance under detention may please be ordered to be forthwith released. In the alternative, Be pleased to issue a writ of mandamus or writ in the nature of mandamus directing the 2nd respondent authority to forthwith provisionally release the goods and conveyance under Section 67(6) of the GST Act.