In the instant petitions, petitioner has sought for the following relief:
a. Set aside/quash the impugned order of detention under Section 129 (1) of KGST/CGST and IGST Act dated 08.07.2019 in GST MOV-06 as per Annexure-A; impugned notice dated 23.7.2019 issued by respondent under Section 129(3) of the KGST/CGST and IGST Act bearing No.ACCT/ENF/CLK/K-15/2019-20 as per Annexure-A1 as it is passed without jurisdiction by issuing a writ of certiorari or any other order or writ in the nature of a writ of certiorari and direct the respondent by issuance of writ of mandamus to forthwith release the detained goods and goods conveyance No.DL01GC5983.
Or in the alternative
b. Set aside/quash the impugned order of detention under Section 129 (1) of KGST/CGST and IGST Act dated 08.07.2019 in GST MOV-06 as per Annexure-A; impugned notice dated 23.7.2019 issued by respondent under Section 129(3) of the KGST/CGST and IGST Act bearing No.ACCT/ENF/CLK/K-15/2019-20 as per Annexure – A1 by issuing a writ of certiorari and direct the respondent by issuance of writ of mandamus to forthwith release the detained goods and goods conveyance bearing No.dl01GC5983 and conduct the entire proceedings afresh, if need be, in accordance with law, by providing all the incriminating materials, if any and a fair and sufficient opportunity of being heard.
2. At threshold, writ petitions are premature without giving breathing time for the respondent, petitioner has rushed to this Court.
3. Of course, petitioner has submitted explanation to the summons on 8.7.2019. The respondents have issued an endorsement asking certain information and documents relating to ownership of goods. The petitioner is stated to have submitted its explanation along with documents. In this regard, matter is pending consideration before the authority.
4. Petitioner is permitted to file additional explanation, if any, within a period of ten days from today on receipt of additional explanation of the petitioner concerned, authority is hereby directed to pass speaking order and communicate the same at the earliest since seized materials are stated to be perishable goods. The above exercise shall be completed within a period of four weeks from today.
With the above observation, writ petitions stand disposed off.