In the present writ petition, the petitioner impugns an order passed by the respondent in Form GST Mov 09, whereby goods have been detained by the respondent noticing a discrepancy in the documents that ought to have accompanied the transportation of the goods. When the matter came up for admission, it was pointed out by the learned Government Pleader that inasmuch as the final order under Section 129, in Form GST Mov 09, has already been passed, the remedy of the petitioner lies in moving an appeal before the appellate authority, and if the petitioner wants a clearance of the goods and the vehicle in the meanwhile, he has to produce a bank guarantee for the amounts confirmed through the detention order.
2. Taking cue from the said submission, the petitioner has since furnished a bank guarantee before the respondent for enabling an expeditious clearance of the goods and the vehicle. He has also produced as Ext.P12, a copy of the Appeal Memorandum that he has preferred under Section 107 of the GST Act, against Ext.P11 order of detention. The limited prayer at this stage is for a direction to the First Appellate Authority to consider and pass orders on Ext.P12 appeal expeditiously, and to keep in abeyance coercive steps for encashing the bank guarantee that was furnished by him (Ext.P14) before the respondent.
3. I have heard the learned counsel for the petitioner as also the learned Government Pleader for the respondents.
On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and finding that a final order under Section 129(3) in Form GST Mov 09 has already been passed, I dispose the writ petition with a direction to the First Appellate Authority, before whom Ext.P12 appeal has been preferred by the petitioner, to consider and pass orders on Ext.P12 appeal within three weeks from the date of receipt of a copy of this judgment, after hearing the petitioner either through a physical hearing or through video conferencing. It is made clear that Ext.P14 bank guarantee furnished before the respondent shall not be encashed till such time as orders are passed by the First Appellate Authority as directed and the order communicated to the petitioner. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the respondents and the First Appellate Authority for further action.