In this petition, the petitioner has sought for the following reliefs :

“Issue writ of certiorari or writ in the nature of certiorari and directions and quash the impugned interim order No.KGST.AP.31 2020 21 dated 15th April 2021 passed by the respondent No.1, Joint Commissioner of Commercial Taxes (Appeals), Davanagere Division, Davanagere, vide Annexure-M as being not in accordance with the directions of this Hon’ble court and being not in accordance with the principles of natural justice and GST Law, and consequently release the goods and conveyance to the petitioner transporter, pending disposal of the main appeal.”

2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

3. Though the several contentions have been urged by both sides in support of their respective claims, having regard to the fact that the main appeal filed by the petitioner before the respondent No.1-Appellate Authority is posted on 01.09.2021, without expressing any opinion on the merits/de-merits of the rival contentions, I deem it just and appropriate to dispose off this petition reserving liberty in favour of the petitioner to urge all contentions before the respondent No.1-Appellate Authority and file such application along with documents which shall be considered by the respondent No.1-Appellate Authority who shall pass appropriate order in accordance with law after hearing the parties.

Subject to the aforesaid direction and liberty reserved in favour of the petitioner, petition stands disposed off.

Petitioner undertakes to co-operate with the respondent No.1 for expeditious disposal of the appeal.