1 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

“(A) To issue a writ of mandamus and/or writ of certiorari and/or any other appropriate writ, order or direction, directing the respondents to release the seized goods along with truck under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 on such terms and conditions which may be deemed fit and proper to this Hon’ble Court and in the interest of the petitioner.

(B) Pending admission, hearing and final disposal of this petition, to direct the respondents to release the seized goods along with truck provisionally under Section 129(1)(a) of the Central Goods and Service Tax Act, 2017.

(C) To pass any other and further orders as may be deemed fit and proper.

(D) To provide for the costs of this petition”

2 We take notice of the order dated 1st October 2019 passed by a Coordinate Bench of this Court in the present matter. The order reads thus:

“1. Having regard to the fact that the goods in question which have been seized along with the conveyance are perishable in nature as well as the fact that the goods during the course of transit were accompanied by a valid invoice as well as e-way bill, the respondent No.2 is directed to forthwith release the vehicle bearing No.RJ19GE1765 together with the goods contained therein, subject to the petitioner filing an undertaking to the effect that if he ultimately fails in the petition, he will pay the amount as computed by the respondents under the impugned notice dated 21.9.2019 issued under section 130 of the Central Goods and Services Tax Act, 2017.

2. Stand over to 17th October, 2019. Direct service is permitted today.”

3 We are informed that pursuant to the interim order passed by this Court referred to above, the goods have been released. The matter is at the stage of MOV 10 i.e. at the stage of show cause notice for the purpose of confiscation of the goods.

4 The learned counsel appearing for the writ applicant has no idea whether any final order of confiscation in Form GST MOV 11 under Section 130 of the Act has been passed or not. We may only say that if, final order of confiscation has been passed, then such final order may be challenged before the appellate authority by way of filing an appeal under Section 107 of the Act. There is nothing further to be adjudicated in the present matter.

5 With the above, this writ application stands disposed of.