1. Heard learned advocate Mr. Love R. Sharma for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiria for the respondent State.

2. Since the controversy raised in this petition is in narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for hearing.

3. The petitioner has prayed for the following reliefs :

“a) … calling for the records pertaining to the Petitioner case and after going into the validity and legality thereof, quash and set aside impugned auction notice dated 12.06.2022.

b) … directing the Respondent no.5 to release the confiscated goods along with conveyance

c) … directing the Respondent No. 5 to not auction the confiscated good and conveyance till matter is sub-judice before the Appellate Authority.

d) … directing the Respondent No. 4 to give personal hearing and decide the appeal within 2 weeks or within such time as this Hon’ble Court deem fit.

e) … directing the Respondent No. 5 to release confiscated goods in terms of Section 129(1) of the GGST and consider the value of goods, for the said purpose, as mentioned in the tax invoice by the petitioner.”

4. Brief facts of the case are as under :

4.1) The petitioner is engaged in the trading of metal scrap and is registered with the Goods and Service Tax department.

4.2) It is the case of the petitioner that the petitioner had supplied 6580 Kgs of Copper Scrap to M/s. Dharamraj Industries under tax invoice dated 21.06.2021 for taxable value of Rs.10,04,154/- which was reported in periodical GSTR-1 and GSTR-3B for the month of June 2021.

4.3) While the said goods were being transported from petitioner’s warehouse at Bhavnagar to Vapi through Vehicle bearing registration no. GJ 04 AT 8198, the same was intercepted and inspected during the transit at Bagwada Toll Plaza by respondent no.5 on 22.06.2021 at 10:55 am. Statement of driver of the vehicle was recorded under Form GST MOV-01. Though the driver produced tax invoice for verification, the respondent no.5 passed order of physical verification of the conveyance and goods in Form MOV-02 for further verification.

4.4) Upon verification, respondent no.5 issued detention order in Form GST MOV-06 under section 129(1) of the Gujarat Goods and Service Tax Act, 2017 (For short “GGST Act”) for the reason that no documents were produced at the time of inspection and the genuineness of the goods in transit and/or documents requires further verification.

4.5) It is the case of the petitioner that without issuing notice under Form GST MOV-07 and order under Form MOV-09 in accordance with section 129(3) of the GGST Act, the respondent no.5 directly issued notice under Form GST MOV-10 in terms of section 130 of the GGST Act and proposed confiscation of the goods.

4.6) The petitioner filed reply dated 31.07.2021 before respondent no.3. Respondent no.5 vide order dated 16.10.2021 valued the goods at the rate of Rs.651/- per Kg and confirmed tax demand of Rs.7,71,044/- and imposed equivalent penalty and further fine in lieu of confiscation of conveyance was determined to be Rs.7,71,044/-.

4.7) Being aggrieved by the aforesaid order, the petitioner filed an appeal under section 107 of the GGST Act before respondent no.4 and made a pre-deposit of Rs. 78,000/- which was 10% of the tax demand in terms of section 107(6) of the GGSt Act.

4.8) The petitioner thereafter vide letters dated 9.3.2022, 11.4.2022 and 2.6.2022 requested the respondent no.4 to conduct the hearing in the appeal and decide the matter at the earliest since the conveyance and goods were still under detention with respondent no.5.

4.9) During the pendency of the appeal, the respondent no.5 initiated auction proceedings to auction the confiscated goods vide impugned auction notice dated 12.6.2022.

4.10) The petitioner vide letter dated 14.6.2022 requested respondent no.5 to stay the auction proceedings. The petitioner also vide letter dated 21.6.2022 submitted copy of appeal along with the pre-deposit details with respondent no.5.

4.11) Being aggrieved by the issuance of auction notice, the petitioner has preferred the present petition.

5. Learned advocate Mr.Sharma for the petitioner submitted that though the petitioner has preferred the appeal before respondent no.4 in the month of June 2022, the same is not heard and therefore, the petitioner is left with no option but to prefer this petition.

6. Learned Assistant Government Pleader Mr. Kathiria upon instructions submitted that respondent no.4 shall decide the pending appeal within a period of two months.

7. In view of above statement made by learned AGP Mr. Kathiria prayers made by the petitioner would be satisfied and other prayers would be taken care of by the Appellate Authority while deciding the appeal on merits.

8. Therefore, instead of entertaining the petition on merits, the same is disposed of with a direction to the respondent no.4 to decide the appeal within a period of two months and preferably on or before 15.11.2022 in accordance with law.

9. The petitioner is entitled to raise all the contentions which are raised in this petition before the Appellate Authority. It is made clear that we have not expressed any opinion on merits and the petition is disposed of in view of the statement made by learned Assistant Government Pleader Mr. Kathiria on instructions received from respondent no.4.

10.  The petition is accordingly disposed of.

No order as to costs.