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

10 (a) be pleased to issue a writ of mandamus or any other appropriate writ, order and/or directions in the nature of mandamus quashing and setting aside the order of detention passed by the respondent no.2 under Section 129(1) of the GST Act of the goods and conveyance bearing Truck No.GJ02XX6198 at Baroda Express Highway, Ahmedabad at about 1:15 a.m. on 18.4.2019 as well as the notice dated 22.4.2019 issued by the respondent no.2 for confiscation of goods or conveyance and levy of penalty under Section 130 of the GST Act as the said actions of the respondent no.2 are absolutely illegal, unlawful, contrary to the facts and evidence on record, violative of principles of natural justice and against the provisions of the Act and Rules framed thereunder;

(b) during the admission, hearing and final disposal of the present petition, be pleased to grant an interim relief directing the respondent no.2 to release the goods and conveyance in question forthwith on any term or condition as may be fixed by this Hon’ble Court;

(c) be pleased to pass any other order or relief as may be deemed fit to the Hon’ble Court.

2. We need not delve much into the facts of this litigation as the two orders passed by a Coordinate Bench of this Court dated 26.04.2019 and 09.05.2019 respectively would make the picture abundantly clear.

The order 26.04.2019 reads thus:

1. Mr. D.K. Puj, learned advocate for the petitioner has invited the attention of the court to the invoice at Annexure-A to the petition, to point out that the goods that were being transported were jeera and souff. The attention of the court was invited to the Notification No.27/2017Central Tax dated 30.8.2017 issued by the Central Board of Excise and Customs, to point out that the same provides that notwithstanding anything contained in rule 138 of the Central Goods and Services Tax Rules, 2017, no e-way bill is required to be generated where the goods being transported are specified in the annexure. The attention of the court was invited to item No.62 of the annexure to point out that fennel and cumin are notified thereunder, and hence, no e-way bill is required to be generated while transporting such goods. It was submitted that despite the aforesaid position, the goods and the conveyance of the petitioner have been detained on the ground that e-way bill has not been tendered and further notice for confiscation under section 130 of the Central Goods and Service Tax Act, 2017 read with other relevant statutory provisions has been issued.

2. Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 2nd May, 2019. Direct service is permitted today.

3. The order dated 09.05.2019 reads thus:-

1. Heard Mr. D.K. Puj, learned advocate for the petitioner and Mr. Kamal Trivedi, learned Advocate General for the respondents.

2. Having regard to the submissions advanced by the learned advocates for the respective parties, by way of an interim measure, the respondents are directed to release the detained goods together with the conveyance, subject to the petitioner paying the tax and penalty as computed by the respondent authorities and also subject to filing a solemn undertaking before this court to the effect that the petitioner shall make good the deficit liability, if any, as may be determined finally by the authorities for the goods as well as for the vehicle/s subject to the petitioner’s right to challenge the same in accordance with law. For release of the goods and the vehicle/s, the petitioner shall also submit before the concerned authority proof of payment of above referred amounts and also a copy of the solemn undertaking filed in this court as well as documents, namely, PAN card and Aadhar card / Election card for identification of the petitioner and address of the petitioner.

3. Stand over to 19th June, 2019. Direct service is permitted.

4. The plain reading of the order dated 09.05.2019 would indicate that the goods and the conveyance have been ordered to be released.

The matter is at the stage of MOV-10.

We expect the writ-applicant now to participate in the proceedings initiated by the authority for the purpose of confiscation of the goods and the vehicles. The writ-applicant shall file his reply and shall make his case good for the purpose of getting notice discharged in MOV-10. Ultimately, if the final order of confiscation is passed under Section130 of the Act, then the writ-applicant will have the remedy to file an appeal under Section107 of the Act.

5. With the above, this writ-application stands disposed of. We clarify that we have otherwise not expressed any opinion on the merits of the case. The authority concerned shall pass appropriate order in accordance with the law on its own merit.