1. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:
“(A) To issue Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, directing the respondents to release the seized goods along with trucks under Section 129(1)(a) of the Gujarat Goods and Service Tax Act, 2017 on such terms and conditions which may be deemed fit and proper to this Hon’ble Court and in the interest of the petitioner.
(B) Pending admission, hearing and final disposal of this petition, to direct the respondents to release the seized goods along with trucks provisionally under Section 129(1)(a) of the Gujarat Goods and Service Tax Act, 2017.
(C) To pass any other and further orders as may be deemed fit and proper.
(D) To provide for the costs of this petition.”
2. We need not delve much into the facts of the litigation, as the order dated 09.05.2019 passed by the co-ordinate bench is self explanatory, which reads as under:
“1. Heard Mr. Paresh Dave, 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.”
3. Mr. Pandya, the learned counsel appearing for the writ applicant informed that the matter as on date is at the stage of MOV-10. His client has not received any further notice in this regard. He further submits that the goods and conveyance was ordered to be released vide order passed by this Court dated 09.05.2019 referred to above.
4. In such circumstance referred to above, we dispose of this writ application with a direction to the respondent no. 2 to complete the proceedings initiated against the writ applicant under Section 132 of the Act, 2017. The writ applicant shall appear before the respondent no.2 as and when he receives the notice and shall make good his case for the purpose of getting the notice discharged.
However in the event, if any final order in MOV-11 is passed, then, it would be open for the writ applicant to prefer an appeal against such order under Section 107 of the Act.
5. We dispose of this writ application accordingly with a clarification that we have not expressed any opinion on the merits of this case.