Confiscation of goods— Section 130 of CGST Act— In the instant case, the writ applicant has substantially challenged the confiscation order passed by the respondent in exercise of power conferred under Section 130 of CGST Act.

The moot question which arises for our consideration is whether the respondent authority is entitled to seize and detain the goods in transit and the conveyance, more particularly, when it is accompanied by a lawful e-way bill, invoices and without determining and offering the writ applicant opportunity to deposit tax, if any and penalty, the respondent authority were justified to distinctly proceed for confiscation proceedings by issuing notice under Section 130 of the Act, 2017.

This Court finds that in the present petition, the additional facts which has emerged on record is that final order in FORM GST MOV-11 has been issued in the case of writ applicant whereas the amendment has come into effect from 1.1.2022. Moreover, admittedly the writ applicant is not a registered dealer. This Court may not have entertain this petition solely on the ground of availability of efficacious alternative remedy under section 107 of the Act, 2017.

Held that— Since similar question of law has been raised, this court direct this matter to be heard with Special Civil Application no. 7425 of 2022 and Special Civil Application no. 7426 of 2022. Again, on ensuing summer vacation, time is constrain.