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

“(A) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction, to quash and set aside the Notice for confection in form MOV-10 issued the respondent no.2 on such terms and conditions which may be deemed fit and proper to this Hon’ble Court and in the interest of the petitioner.

In alternative

(A) To issue a Writ of Mandamus and/or Writ of Certiorari and/or any other appropriate writ, order or direction to release the seized goods along with truck under Section 129(1)

(a) of the Central 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 truck on such terms and conditions which may be deemed fit and proper to this Hon’ble Court and in the interest of the petitioner.

(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 take notice of the fact that Form GST MOV-10 has been issued, calling upon the writ-applicant to show cause why the goods in question and the conveyance used to transfer the goods, should not be confiscated under the provisions of Section 130 of the Central Goods and Service Tax Act, 2017 (for short ‘the Act, 2017’) and why the penalty and fine shall not be recovered.

3. We are of the view that as the matter is at the stage of show-cause notice, under Section 130 of the Act, 2017, the writ-applicant should appear before the authority and file an appropriate reply.

4. So far as the release of the goods and the conveyance is concerned, it shall be open for the writ-applicant to prefer an application, under Section 67(6) of the Act, 2017, for provisional release.

5. If any such application is preferred, the authority concerned shall pass appropriate order, in accordance with law, within a period of one week from the date of filing of such application.

Direct service is permitted.