1 We have heard Mr. Varis Isani, the learned counsel appearing for the writ applicant and Mr. Trupesh Kathiriya, the learned A.G.P. appearing for the State respondent.
2 The subject matter of challenge in this writ application is to the order of detention passed in Form GST MOV06 dated 6th November 2020 and also the notice dated 9th December 2020 issued in Form GST MOV10.
3 It appears from the materials on record that the goods and the conveyance came to be seized and detained as the authority concerned noticed certain discrepancies, as noted in Form GST MOV06. The authority also thought fit to issue a notice in Form GST MOV10 under Section 130 of the Central Goods and Services Tax Act, 2017 calling upon the writ applicant to show cause as to why the goods and conveyance should not be confiscated. The inquiry is still in progress. The authority has yet to take the final decision as to whether the goods and the conveyance are liable to be confiscated or not. The learned counsel appearing for the writ applicant pointed out that a detailed reply has been filed to the notice in Form GST MOV10, however, no final decision has been taken till this date. He further pointed out that the goods came to be detained way back on 6th November 2020 and they are perishable in nature being Tobacco products. We may only say that let the inquiry with respect to confiscation be completed at the earliest after due consideration of the reply filed by the writ applicant and also after giving an opportunity of hearing to the writ applicant. If the goods are of perishable nature, then it is always open for the writ applicant to prefer an application under Section 67(6) of the Act for the provisional release of the goods and the conveyance. If any such application is filed by the writ applicant, then the respondent No.2 shall immediately look into the same and pass an appropriate order in accordance with law.
4 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.