1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
“a) to allow the present writ petition;
b) to quash and set aside the Order of Detention under Section 129(1) of the CGST Act dated 30.09.2020 (Annexure – A) issued by the Respondent No.2;
c) to quash and set aside the Show Cause Notice under Section 130 of the CGST Act dated 30.09.2020 (Annexure – A1) issued by the Respondent no.2;
d) to quash and set aside the Order of Confiscation under Section 130 of the CGST Act dated 10.10.2020 (Annexure – A2) passed by the Respondent No.2;
e) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Order of Detention under Section 129(1) of the CGST Act dated 30.09.2020 at Annexure – A to this petition;
f) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Show Cause Notice under Section 130 of the CGST Act dated 30.09.2020 at Annexure – A1 to this petition;
g) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Order of Confiscation passed under Section 130 of the CGST Act dated 10.10.2020 at Annexure – A2 to this petition;
h) pending the admission, hearing and final disposal of this petition, to direct the Respondents to release the Goods worth ₹ 34,14,600/- without payment of tax and penalty;
i) any other and further relief deemed just and proper be granted in the interest of justice.”
2. We have heard Ms. Vaibhavi Parikh, the learned counsel appearing for the writ applicant. We take notice of the fact that the final order of confiscation under Section 130 of the CGST Act has been passed by the respondent no.2. We are informed by Ms. Parikh, that the writ applicant has preferred an Appeal under Section 107 of the Act challenging the order of the confiscation. We are of the view that as the appeal has already been filed and is pending before the appellate authority, there is no good or valid reason for us to entertain this writ application.
3. Ms. Parikh, would submit that this writ application has been filed redressing the grievance with regard to the arbitrary action taken by the respondents. We may only say that while deciding the Appeal, the Appellate Authority can always go into the question as regards the legality and validity of the action taken by the authorities. We dispose of this writ application without expressing any opinion on the merits of the case, directing the Appellate Authority to immediately take up the appeal for hearing and decide the same in accordance with law. We also keep it open for the writ applicant to file an appropriate application under Section 67(6) of the Act for the provisional release of the goods. If any such application is filed, the same shall be taken up for hearing within 2 days from the date of the filing and shall be decided within 2 days thereafter. We are informed that the goods are of perishable in nature being ‘cummin seeds’. Keeping this aspect also in mind, the Appellate Authority shall see to it that the Appeal is decided by 31.01.2021 after giving due opportunity of hearing to the writ applicant.
4. With the above, the writ application stands disposed of.