Court dismisses writ application, directs statutory appeal under GST Act. Emphasizes timely release consideration.

The Court dismissed the writ application seeking relief against the confiscation of perishable goods and penalty under the GST Act. It directed the applicant to pursue a statutory appeal under Section 107 of the Act against the confiscation order. The Court emphasized that the application for provisional release should follow the appeal filing and instructed the concerned authority to promptly consider the release application within 8 days if an appeal is filed. The Court did not evaluate the case's merits but provided directions for timely processing of the release application.

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Issues:
1. Writ application under Article 226 of the Constitution of India seeking relief against order for confiscation of perishable goods and penalty under Section 130 of the GST Act.
2. Request for mandamus to direct release of perishable goods and provisional release under Section 67(6) of the Act.
3. Consideration of the appeal process under Section 107 of the Act and application for provisional release of goods.
4. Disposal of the writ application and directions for immediate consideration of the application for provisional release.

Analysis:
The writ applicant, a proprietary concern, sought relief through a writ of mandamus to quash the order for confiscation of perishable goods and levy of penalty under Section 130 of the GST Act. The Court heard arguments from the counsel for the writ applicant and the Assistant Government Pleader for the State respondents. The Court noted that a final order of confiscation had been passed under Section 130 of the Act. The counsel for the writ applicant requested the release of the perishable goods, citing their nature. However, the Court did not grant immediate release, advising the client to pursue a statutory appeal under Section 107 of the Act against the confiscation order.

The Court emphasized that the application for provisional release under Section 67(6) of the Act should ideally follow the filing of an appeal under Section 107. While acknowledging the client's intention to file an appeal, the Court directed that if an appeal is filed, the concerned authority must promptly consider the application for provisional release within 8 days. The Court clarified that it did not assess the merits of the case. Consequently, the writ application was disposed of, with instructions for the Assistant Government Pleader to ensure timely communication of the order for prompt action on the application under Section 67(6) of the Act.

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