This writ application has become infructuous as the final order of confiscation in Form GST-MOV 11 has already been passed. It needs to be noted that the writ applicant herein is a purchaser of the goods in question. The MOV-11 order has been passed against the seller. According to Mr. Kathiriya, the learned AGP, the whereabouts of the seller are not known to the Department.

In such circumstances, the only remedy now available for the writ applicant is to recover the amount paid, if any, to the seller in accordance with law.

With the above, this writ application stands disposed of.