1. By this writ-application under Article226 of the Constitution of India, the writ-applicant – a Proprietor of Proprietory Concern has prayed for the following reliefs:-

10(a) be pleased to issue a writ of mandamus or any other writ, order or direction under Article226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof quash and set aside Form GST MOV10 and Form GST MOV-06 (Annexure A & B);

(b) be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality of the case of the petitioner direct the respondent no.4 to release the goods and conveyance forthwith;

(c) be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the petitioner case and after going into the validity and legality thereof direct respondent no.4 to adjudicate the matter within a time frame of one week from the date of hearing of the above petition and orders thereof.

(d) be pleased to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the respondent no.3 & 4, to release the conveyance and goods subject to the petitioner providing surety as is required under the provisions of section 129 of the CGST Act, 2017;

(e) be pleased to issue a writ of mandamus or any other appropriate writ, order or direction ordering and directing the respondent no.3 & 4 to not take any coercive action against the petitioner, pending disposal of the present petition;

(f) for interim and adinterim reliefs in terms of prayer (e) above;

(g) for such and other reliefs as the nature and circumstances of the case may require.

2. We may not delve much into the facts of this litigation as the petition can be disposed of on a short point. The subject matter of challenge is the notice for confiscation of the goods and conveyance issued in the Form GST MOV-10 dated 14.10.2020. The writ-applicant has been served with a show-cause notice under Section130 of the Act calling upon him to show-cause as to why the goods and conveyance should not be confiscated for the alleged contravention. One of the grounds for the issue of notice in Form GST MOV-10 is that the very same invoice and E-way bills were used multiple times to transport the goods.

3. Mr. Parikh, the learned counsel appearing for the writ-applicant pointed out that his client has already deposited the amount towards the tax, penalty and fine in lieu of confiscation. The goods and the vehicle has already been released.

4. In such circumstances referred to above, the writ-applicant should now appear before the authority concerned and participate in the confiscation proceedings.

5. We may only say that if ultimately any final order of confiscation is passed, it shall be open for the writ-applicant to prefer an appeal under Section107 of the Act.

6. With the above, this writ-application stands disposed of. We clarify that we have otherwise not expressed any opinion on the merits of the case.