1. The petitioner has preferred the present petition seeking mainly following reliefs:

“12A.This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned order of detention dated 19.04.2021 in Form GST-MOV-06 and Notice for confiscation of goods and conveyance dated 19.04.2021 in Form-GST-MOV-10 (annexed at Annexure A & Annexure-B);

B. This Hon’ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned order for physical verification dated 19.04.2021 and order in FORM GST MOV 01 & 02 (annexed at Annexure C & Annexure D);

C. This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith release truck bearing registration number RJ-14- GD-6366 along with goods contained therein;

D. This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned order dated 16.04.2021 in Form GST MOV 02 (annexed at Annexure D).

2. The Court, vide the order dated 05.05.2021, had directed the release of the detained goods and conveyance on the condition of the petitioner making payment of whole amount of tax i.e. ₹ 2,06,119/- and 50% of penalty i.e. ₹ 1,03,060/-.

3. Learned advocate Mr. Isani for the petitioner states that the said order has been complied with and the goods and conveyance have been released accordingly. Learned Assistant Government Pleader Ms. Dhwani Tripathi for the respondents has placed reliance upon the orders passed by the Coordinate Bench in Special Civil Application No. 15652 of 2019, in the case of Mohd. Sahil Jakir v. State of Gujarat, dated 24.03.2021, and in Special Civil Application No. 15654 of 2019, in the case of Gohil Shaktisinh Girvansinh Transporter v. State of Gujarat, dated 05.03.2021 and submitted that the petitioner shall have the opportunity to file an appeal against the final confiscation order, if passed against the petitioner.

4. In view of the above, since the petitioner has challenged the notice for confiscation of goods and conveyance dated 19.04.2021, the Court is not inclined to interfere with the same at this juncture. It is needless to say that as and when the final confiscation order is passed, the petitioner shall have an opportunity to file an appeal as may be permissible under section 107 of the Goods and Services Tax Act, 2017.

5. Subject to the aforesaid observations, the petition is disposed of.