1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

“(A) 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 confiscation notice in Form GST MOV 10 (annexed at Annexure-A)

(B) 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 conveyance bearing registration number GJ-25-U-9321.

(C) Pending notice, admission and final hearing of this petition, this Hon’ble Court may be pleased to stay further proceedings pursuant to impugned confiscation notice in Form GST MOV 10 (annexed at Annexure A) and the conveyance bearing registration number GJ-25-U-9321 along with the goods contained therein may please be ordered to be released;

(D) Ex parte ad interim relief in terms of prayer C may kindly be granted;

(E) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray.”

2. We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant and Mr. Utkarsh Sharma, the learned AGP appearing for the State-respondents.

3. On 27.01.2022, while issuing notice, this Court passed the following order;

“We have heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicant. Let Notice be issued to the respondents, returnable on 02.02.2022.

Mr. Sheth shall furnish one set of his entire paper book to Mr. Sharma by today itself.

Mr. Sharma, the learned AGP shall take appropriate instructions in the matter more particularly, what would be the position once the buyer is said to have withdrawn his complaint.

Prima facie, it appears that the proceedings have reached up to MOV 10 only on the basis of the complaint filed by the buyer. The buyer now appears to have withdrawn his complaint and has confirmed about the purchase of the goods from the client of Mr. Sheth.

On the returnable date, notify this matter on top of the Board.

Till the next date of hearing, the authority concerned shall not proceed to pass the final order of confiscation in Form GST MOV 10.”

4. Thereafter, on 02.02.2022, this Court passed the following order;

“We are informed by Mr. Uchit Sheth, the learned counsel appearing for the writ-applicant that the respondent no.2 has proceeded to pass the final order in Form MOV-11 i.e. the final order of confiscation of the goods and conveyance. In such circumstances, Mr. Sheth would like to move an amendment application seeking to challenge such order of confiscation.

Post this matter on 09.02.2022 to enable Mr. Sheth to prefer an amendment application. One set of entire amended petition shall be furnished to Mr. Utkarsh Sharma, the learned AGP at the earliest.”

5. It appears that despite directing the authority not to proceed to pass the final order of confiscation, the authority, during the pendency of this writ application, proceeded to pass the final order in Form MOV 11. According to Mr. Sheth, the final order of confiscation in Form MOV 11 is ex-parte.

6. We decline to entertain this writ application on the short ground that the writ applicant has a statutory remedy of filing an appeal before the Appellate Authority under Section 107 of the Act. If any appeal is filed, the writ applicant can take up, as one of the grounds while challenging the final order of confiscation, that the same is ex-parte, or to put it in other words, no opportunity of hearing was given to the dealer.

7. We dispose of this writ application without expressing any opinion on the merits of the matter reserving the liberty in favour of the writ applicant to file an appropriate appeal before the Appellate Authority challenging the legality and validity of the final order passed by the authority of confiscation in Form MOV 11.

8. Mr. Sharma clarified that in fact the final order of confiscation had already been passed much before this Court passed the order dated 27.01.2022. However, Mr. Sheth clarified that the said order was served later in point of time. We expect the Appellate Authority to take up the appeal at the earliest and decide the same in accordance with law within 15 days from the date the appeal is registered.