Court directs review of appeal, suspends bank guarantee. Petitioner's participation ensured.

The court disposed of the writ petition by directing the First Appellate Authority to review and decide on the appeal within three weeks, ensuring the petitioner's participation. The bank guarantee should not be encashed until the appellate authority issues orders and communicates them to the petitioner. The petitioner must provide copies of the judgment and petition to the respondents and the First Appellate Authority for further proceedings.

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Issues:
Impugning an order passed by the respondent in Form GST Mov 09 for detaining goods due to discrepancies in accompanying documents. Seeking direction for the First Appellate Authority to consider and pass orders on the appeal expeditiously and to keep coercive steps for encashing the bank guarantee in abeyance.

Analysis:
In the present writ petition, the petitioner challenges an order by the respondent in Form GST Mov 09, detaining goods due to document discrepancies during transportation. The Government Pleader pointed out that as a final order under Section 129 has been passed, the petitioner's remedy is to appeal before the appellate authority. To enable clearance of goods and the vehicle, the petitioner provided a bank guarantee and filed an Appeal Memorandum under Section 107 of the GST Act against the detention order. The petitioner seeks a direction for the First Appellate Authority to promptly consider and decide on the appeal, and to halt coercive measures for encashing the bank guarantee.

The court considered the submissions and circumstances, noting that a final order under Section 129(3) has been issued. Consequently, the court disposed of the writ petition with a directive for the First Appellate Authority to review and decide on the appeal within three weeks from the judgment date, ensuring the petitioner's participation either physically or through video conferencing. The court specified that the bank guarantee should not be encashed until the First Appellate Authority issues orders as directed and communicates them to the petitioner. The petitioner is instructed to provide copies of the judgment and the writ petition to the respondents and the First Appellate Authority for further actions.

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