1. We have heard Dr. Avinash Poddar, the learned counsel appearing for the writ applicants.

2. The subject matter of challenge in this writ application is (i) Order of seizure in Form GST INS-02 (ii) Order of prohibition in Form GST INS-03 and (iii) Intimation of payment made voluntarily or made agianst the Show Cause Notice of Statement in Form GST DRC-03. Dr. Poddar would submit that the entire action of the authorities is not in accordance with law and the goods which are perishable in nature should be released at the earliest.

3. We take notice of the fact that an application dated 29th September, 2020 has been preferred by the writ applicants addressed to the Superintendent, office of the Commisisoner of Cetral GST, Subhanpura, Vadodara under Section 67(6) of the Central Goods and Services Act, 2017 (“the Act”) for provisional release of 7312 bags weighing 252,120 kg. At this point of time, we are not inclined to go into the issue with regard to the legality and validity of the action initiated by the authority under the provisions of the Act. Having regard to the fact that the goods seized are perishable in nature, we direct the authority concerned to look into the application dated 29th September, 2020 referred to above, annexed at page-83A and pass appropriate order within a period of one week from today 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 matter.