1. By way of this Writ Application, the writ applicant seeks to challenge the show-cause notice in FORM-GST MOV-10 of the CGST Act, 2017. The writ applicant has been issued notice, calling upon him to show cause as to why the goods and the conveyance should not be confiscated for the alleged contravention of the Provisions of the Act and the Rules.

2. We are not inclined to interfere at this stage. Ultimately, if a final order of confiscation is passed, the same would be appealable under Section 107 of the Act.

3. However, it would be open for the writ applicant to prefer an appropriate application before the authority concerned, under the provisions of Section 67(6) of the Act, for the provisional release of the goods and the conveyance pending confiscation proceedings. If any such application is preferred, the authority concerned may look into the same and decide it expeditiously, in accordance with law.

4. In view of the above, the matter stands disposed of.