ORAL ORDER

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. The petitioner is before this Court seeking to challenge the action of the respondent authority of confiscating the goods and the conveyance in Form GST MOV-11 dated 21.10.2022 under Section 130 of the Central / Gujarat Goods and Services Tax Act, 2017 (‘the GST Act’ hereinafter) as well as the order of detention issued in Form GST MOV-06 under Section 129 of the GST Act with the following prayers:-

“(A) Your Lordships may be pleased to admit and allow the present petition;

(B) Your Lordships may be pleased to issue a writ of Mandamus or writ in the nature of Mandamus or any other appropriate writ, order or direction to quash and set aside the impugned order for confiscation of goods / conveyance dated 21.10.2022 issued in Form GST MOV – 11 Annexure J as well as the impugned order of detention of goods / conveyance dated 23.09.2022 issued in Form GST MOV – 06 Annexure E;

(C) Your Lordships may be pleased to issue a writ of Mandamus or writ in nature of Mandamus or any other appropriate writ, order or directions to respondent authorities to forthwith release the vehicle bearing No. RJ-19-GE-9066 along with goods contained therein by quashing and setting aside the confiscation / detention notice and order;

(D) Your Lordships may be pleased to issue a writ of Mandamus or writ in nature of Mandamus or any other appropriate writ, order or direction to quash and set aside the impugned notice of auction dated 14.12.2022 Annexure K;

(E) Pending hearing and final disposal of the petition, Your Lordships may be pleased to stay the impugned order for confiscation of goods / conveyance dated 24.09.2022 issued in Form GST MOV – 10 Annexure F as well as the impugned order of detention of goods / conveyance dated 23.09.2022 issued in Form GST MOV – 06 Annexure E;

(F) Pending hearing and final disposal of the petition, Your Lordships may be pleased to direct the respondent authorities to forthwith release the vehicle bearing No. RJ-19-GE-9066 along with the goods contained therein;

(G) Pending hearing and final disposal of the petition, Your Lordships may be pleased to direct the respondent authorities to stay the notice of auction of goods dated 14.12.2022 Annexure K;

(H) Ex-parte ad-interim relief in terms of Para (E), (F) & (G) may kindly be granted;

(I) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case.”

2. The petitioner is a sole proprietorship concerned who had bought tobacco from various enterprises and made payments to its suppliers by banking channels. It also came to sell the same to one M/s Flavor Feast Dairy Products, Bihar and the conveyance was carrying 18000 kg of tobacco with the Tax Invoice and the e-way bill.

2.1. The truck carrying the same had been intercepted on 21.09.2022 at Ambaji Abu Road Highway and after recording the statement of the driver, the order of inspection of goods/vehicle had been passed and after following the procedure, the authority concerned had detained the vehicle as well as the goods.

2.2. The notice of confiscation was issued on 23.09.2022 and the order in Form GST MOV-11 was passed. At that stage, the petitioner had approached this Court by preferring the Special Civil Application No. 22322 of 2022, however, the learned advocate for the petitioner had withdrawn the same to avail the opportunity by a different legal recourse. The other side had no objection to this and thereafter, nothing had been done at the end of the petitioner.

2.3. Once again, when the order came to be passed of confiscation in GST MOV-11 confiscating the goods and the conveyance by an order dated 21.10.2022 and the notice of auction on 14.12.2022 had been issued, he is before this Court seeking to challenge the said auction.

3. We have heard learned advocate Mr. Vijay Patel appearing for the petitioner and learned Assistant Government Pleader Mr. Tupesh Kathiriya appearing for the respondents on an advance copy.

4. Learned AGP has brought to our notice the earlier petition to urge that the identical relief had been sought in the earlier petition withdrawn voluntarily and for taking a legal recourse, the matter had been permitted to be withdrawn. The only new change now is of the notice of auction of the goods and against which, as the assessment order has been finalized on 21.10.2022, he can prefer an appeal by following the procedure of law.

5. Learned advocate Mr. Patel has shown his concern about the goods which, according to him, are perishable in nature and therefore, there will be a requirement for the authority concerned to expeditiously decide.

6. On thus having heard both the sides and on noticing withdrawal of earlier petition being Special Civil Application No. 22322 of 2022 for taking legal recourse in accordance with law, this petition is ordinarily not to be entertained, however, a new cause has arisen of receipt of notice of auction and hence, when the approach of respondent is also equitious and balanced, we would avail an opportunity to both the sides with limited protection to the petitioner.

7. Let an appeal be preferred within a period of three days from the date of receipt of copy of this order. Once willingness of making the bare minimum deposit as required under the law is shown, for release of goods, the authority concerned shall decide such interim release within a period of one week. Till then, no auction shall take place. Entire appeal shall be decided within a period of eight weeks by the respondent.

8. None of the observations shall prejudice the either side. This petition is disposed of accordingly. Direct service today is permitted.