1. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:-

6(a) be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside notices dated 14/3/2019 issued by respondent no.2;

(b) be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ or order directing respondent No.2 to forthwith release goods with truck bearing registration No.GJ01DU3108 by quashing and setting aside the detention notices/orders issued for such purpose;

(c) pending notice, admission and final hearing of this petition, be pleased to direct the respondent authorities to forthwith release goods with truck bearing registration No.GJ01DU3108 detained/seized in purported exercise of powers under section 129 and 130 of the GST Acts;

(d) be pleased to pass such other and further order as may be deemed fit and necessary in the facts and circumstances of the case;

2. We need not delve much into the facts of this litigation as the two orders passed by a Coordinate Bench of this Court dated 26.04.2019 and 09.05.2019 respectively would make the picture abundantly clear.

The order 26.04.2019 reads thus:-

“Heard Mr. Premal Joshi, learned advocate for the petitioner. Issue Notice returnable on 2nd May, 2019. In the meanwhile, it would be open for the petitioner to pay the fine in terms of the notice under section 130 of the Central Goods and Services Tax Act, 2017, which would be subject to the final outcome of the proceedings.

Direct service is permitted today.”

3. The order dated 09.05.2019 reads thus:1.

Heard Mr. Premal Joshi, 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.

4. The plain reading of the order dated 09.05.2019 would indicate that the goods and the conveyance have been ordered to be released.

The matter is at the stage of MOV10. We expect the writ-applicant now to participate in the proceedings initiated by the authority for the purpose of confiscation of the goods and the vehicles. The writ-applicant shall file his reply and shall make his case good for the purpose of getting notice discharged in MOV-10. Ultimately, if the final order of confiscation is passed under Section-130 of the Act, then the writ-applicant will have the remedy to file an appeal under Section107 of the Act.

5. 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. The authority concerned shall pass appropriate order in accordance with the law on its own merit.