Petitioner challenges the proceedings initiated under Section 130 of the Central Goods and Service Tax Act, 2017 (for short ‘the Act’). Exts.P3, P3 (a) and P3 (c) are the proceedings initiated by the 1 st respondent under Section 129 of the CGST Act. Thereafter, by Ext.P4, notice under MOV 10 was issued to the petitioner, intiating confiscation proceedings under Section 130 of the Act.

2. After filing of this writ petition, this Court had, by order dated 23.11.2021, granted liberty to the petitioner to appear before the proper officer, pursuant to the notice under MOV 04. It was submitted by the learned Government Pleader on 16.12.2021 that pursuant to the hearing conducted as directed by this Court, a final order was issued on 13.12.2021.

3. Learned Counsel for the petitioner Sri. Harisankar V Menon submitted that even though final orders were issued pursuant to the hearing, a copy of the said order has not yet been served on the petitioner.

4. Smt.M.M.Jasmine, the learned Government Pleader on the other hand submitted that, the order passed by the proper officer has already been uploaded ad the remedy of the petitioner is to prefer the appeal, in accordance with law.

Having regard to the submissions made by Smt.M.M.Jasmine, learned Government Pleader, I am of the view that petitioner must be relegated to pursue the statutory remedy of appeal under Section 107 of the Act. Accordingly, this writ petition is dismissed without prejudice to the right ot the petitioner to pursue the statutory remedy of appeal.