Heard learned advocate Mr. Monal Chaglani for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondents.

2. It is the confiscation order dated 9.8.2021 (MOV 11) which is prayed to be set aside in this petition. Also prayed is to direct the respondent No.3-the State Tax Officer (2), Vadodara to release the conveyance bearing registration No. TN53M7366 without demanding any security.

3. In course of the hearing of the petition, it could be noticed that on 25.11.2021, the court after hearing the parties passed the following order, extracting the relevant part,

“Subject to furnishing Bank Guarantee for payment of tax, penalty and fine in lieu of confiscation of the conveyance, pending this petition, conveyance shall be released. Once the said Bank Guarantee is furnished, within 24 hours, the release of the vehicle shall be made.”

4. It is not in dispute that conveyance in question has been released pursuant to the aforesaid interim order.

5. As the petition comes up for consideration today, there is no gainsaying that the order impugned in this petition is amenable to the statutory appeal provided under section 107 of the Central Goods and Services Tax Act, 2017. The statutory appeal being available to challenge the order impugned in this petition, the court is not inclined to entertain this petition on the said ground alone. The various issues sought to be raised to assail the impugned order in this petition, is better appreciated and adjudicated before the appellate authority.

5.1 Even otherwise, it is trite that when the statutory appeal is available, the court would be loath to entertain the petition by exercising writ jurisdiction.

5.2 Accordingly, the petitioner is relegated to prefer the appeal in accordance with the provisions of the Act to challenge the order impugned in this petition. No opinion is expressed on merits. Neither the court has gone into the merits while passing the present order which is passed only on the aspect of available of appeal.

5.3 It is clarified that the time spent in prosecuting the present petition, shall be liable to be excluded as bona fide passage of time, if question of limitation in filling the appeal arises.

6. At this stage, learned advocate for the petitioner submitted that interim relief granted by order dated 25.11.2021 pursuant to which the vehicle has been released, may be continued in form of same arrangement till the appeal is decided. The court finds that request is reasonable.

6.1 Since the interim stay was granted by which the conveyance of the petitioner was permitted to be released upon furnishing bank guarantee and the same has continued during the pednency of the petition, it deserves to be extended as the petitioner is being relegated to the appellate remedy. Accordingly, the arrangement-cum-interim relief as directed in order dated 25.11.2021 shall operate provided the petitioner extends the bank guarantee keeping it alive as may be required during the pendency of the appeal.

7. This petition is disposed of in terms of above. Notice is discharged. Interim orders are vacated subject to the above direction.