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 a writ in nature of mandamus or any other appropriate writ, order or direction quashing and setting impugned order in Form GST MOV – 11 dated 10.6.2019 annexed at Annexure A issued by the learned respondent No.2.

B. This Hon’ble Court may be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ or order directing the learned respondent authorities to forthwith release truck no.GJ04X8728 along with the goods contained therein.

C. Pending notice, admission and final hearing of this petition, this Hon’ble Court may be pleased to direct the learned respondent authorities to forthwith release truck no.GJ048728 along with the goods contained therein,

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 take notice of the order passed by a Coordinate Bench dated 27th September 2019. The order reads thus:

“1. Heard, Mr. Varis Isani, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents.

2. Issue Rule, returnable on 3rd October 2019. Ms. Maithili Mehta, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents.

3. Mr. Varis Isani, learned advocate for the petitioner has submitted that as against the amount computed in the order of confiscation made under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) read with relevant provisions of the other Acts, the petitioner has already deposited an amount of ₹ 2,67,236/- with the respondents.

4. In view of the above, the second respondent is directed to forthwith release truck No. GJ04X8728 along with the goods contained therein subject to the final outcome of the present petition.

4.1 The petitioner shall also file an undertaking before this court that he shall pay the differential amount in case he fails in the petition/proceedings under section 130 of the CGST Act.

4.2 To be listed in the admission board.

4.3 Direct service is permitted.”

3 Thus, it appears that pursuant to the order passed by this Court referred to above, the truck as well as the goods were ordered to be released subject to the final outcome of the present writ application. As the final order of confiscation in Form GST MOV 11 has already been passed, we would not like to examine the legality and validity of the same as a statutory remedy of appeal under Section 107 of the Act is available to the writ applicant.

4 In such circumstances, we dispose of this writ application with liberty to the writ applicant to prefer an appeal under Section 107 of the Act in accordance with law. It is clarified that in the event, if the writ applicant fails in appeal, then, as observed by the Coordinate Bench, the differential amount will have to be paid by the writ applicant. We also take notice of the undertaking filed by the writ applicant on oath, which is on the record of this case. It is further clarified that if the writ applicant intends to file any appeal, he may do so within a period of thirty days from today, failing which, the authority concerned shall give effect to the order passed by this Court dated 27th September 2019 referred to above.