1. On 07.01.2021, this Court passed the following order in the Civil Application No.1 of 2020 :-

“We have heard Mr. Chintan Dave, the learned Assistant Government Pleader, appearing for the State. Mr. Dave shall take instructions on the following questions :-

(1) Whether any appeal under Section 107 of the GST Act has been filed by the writ-applicant against the final order of confiscation passed in the FORM GST MOV-11?

(2) If there is any appeal already preferred, then what is the status of such appeal?

(3) Whether pending the appeal, the writ-applicant has preferred any application under Section 67(6) of the Act for the provisional release of the goods?

(4) If there is already an appeal filed and pending before the authority, then whether the writ-applicant has deposited 10% of the total amount sought to be recovered under the Act?

2. Mr. Dave, shall seek the necessary information as regards the above and assist this Court o the next date of hearing.

3. Post it on 13.1.2021 on top of the Board.”

2. Today, when the matter is taken up for further hearing, Mr. Chintan Dave the learned Assistant Government Pleader appearing for the State respondents makes a statement that the writ applicants have preferred two appeals against the final order of confiscation passed in the FORM GST MOV-11. One Appeal is with respect to the goods in question and the other Appeal is with respect to the Vehicle in question.

3. We are further informed by Mr. Chetan Pandya the learned Counsel appearing for the writ applicants that he has completed his arguments before the Appellate Authority in both the Appeals and now the matter is kept on JANUARY 22, 2021 to hear the Department. Mr. Dave the learned Assistant Government Pleader assures this Court that there shall not be any further delay with respect to the hearing of the Appeals. On 22.01.2021, the Department shall appear and make its submissions before the Appellate Authority.

4. We dispose of these matters with a direction to the Appellate Authority to complete the hearing of both the appeals and pass the final order by JANUARY 31, 2021. We expect the Appellate Authority while deciding the Appeals to keep in mind the principles of law as explained by this Court in the case of Synergy Fertichem (P) Limited v. State of Gujarat in Special Civil Application No.4730/2019 and allied matters, decided on 23.12.2019 as well as the judgment rendered in the case of Insha Trading Co. v. State of Gujarat and Others in Special Civil Application No.16901/2019, decided on 18.10.2019.

5. With the aforesaid, both the Writ Applications alongwith the Civil Application stand disposed of. If ultimately, the Writ Applicants are aggrieved by any order that may be passed by the Appellate Authority, then it shall be open for the Writ applicants to avail appropriate legal remedy available to them in law.

6. With the above, both the Writ Applications as well as the Civil Application stand disposed of.