Heard learned counsel for the petitioner and the learned Standing Counsel on behalf of the respondents.

The instant petition has been filed seeking following reliefs :

“(a) Mandamus directing the respondent authorities to refund the Tax and Penalty of ₹ 4,24,620/- deposited under protest;

OR IN THE ALTERNATIVE

(b) Mandamus directing the respondent no. 2 to pass/serve the copy of the penalty order.”

It is submitted by the learned counsel for the petitioner that the penalty/MOV09 order is in violation of Circular No. 2021007 dated 09.07.2020 and the petitioner has deposited the amount of tax and penalty under protest. He further contends that Circular No.41/15/2018-GST CBEC-20/16/03/2017-GST dated 13.04.2018 prescribes the procedure for interception of conveyances, goods in movement, detention, release and confiscation of such goods and conveyance. Paragraph 2 (h) provides as follows :-

“2. In this regard, various references have been received regarding the procedure to be followed in case of interception of conveyances for inspection of goods in movement and detention, seizure and release and confiscation of such goods and conveyances. In order to ensure uniformity in the implementation of the provisions of the CGST Act across all the field formations, the Board, in exercise of the powers conferred under section 168 (1) of CGST Act, hereby issues the following instructions :

(h) Where the owner of the goods or any person authorized by him comes forward to make the payment of tax and penalty as applicable under clause (a) of sub-section (1) of section 129 of the CGST Act, or where the owner of the goods does not come forward to make the payment of tax and penalty as applicable under clause (b) of sub-section (1) of the said section, the proper officer shall, after the amount of tax and penalty has been paid in accordance with the provisions of the CGST Act and the CGST Rules, release the goods and conveyance by an order in FORM GST MOV-05. Further, the order in FORM GST MOV-09 shall be uploaded on the common portal and the demand accruing from the proceedings shall be added in the electronic liability register and the payment made shall be credited to such electronic liability by debiting the electronic cash ledger or the electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act.”

It is further contended that respondent no. 2 has not given any heed to the aforesaid Circular and has not passed any order with respect to the claim of refund.

Learned counsel for the respondents submits that the respondent authority shall take appropriate steps to decide the claim of the petitioner for which the petitioner has already moved a representation.

In this view of the matter, without entering into the merits of the case, this writ petition is disposed of and it is expected from the respondent no. 2 to consider and decide the claim of the petitioner expeditiously, preferably within a period of two weeks from the date a copy of this order is filed before him.