Statutory appellate remedy affirmed for seizure, prohibition and cancellation; release application must be decided within a short timeframe.

Orders of seizure, prohibition and cancellation under the Central Goods and Services Tax framework attract the statutory appellate remedy and are therefore appealable; the petitioner is entitled to pursue departmental appeal to the prescribed appellate authority. A pending application for release of goods seized during search must be decided expeditiously by the competent authority; the authority is directed to determine the release application within thirty days of receiving the certified copy. The writ petition was disposed of leaving the petitioner to statutory remedies and mandating prompt adjudication of the release application to protect statutory rights.

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Issues: (i) Whether the orders of seizure, prohibition and cancellation passed by the revenue authorities are appealable; (ii) Whether the pending application for release of goods confiscated at the time of search requires interim or expeditious adjudication by the competent authority.

Issue (i): Whether the orders of seizure, prohibition and cancellation are appealable.

Analysis: The Court examined statutory scheme under the Central Goods and Services Tax Act, 2017 and the Rules framed thereunder, and noted the nature of the impugned orders dated 25.12.2025 (seizure and prohibition) and 20.01.2026 (cancellation of registration). The Court observed that such orders attract the statutory appellate remedy provided under the GST law and therefore are amenable to departmental appeal proceedings before the prescribed appellate authority.

Conclusion: The Court held that the orders of seizure, prohibition and cancellation are appealable and the petitioner may avail the statutory remedy of appeal to the appropriate authority.

Issue (ii): Whether the pending application for release of goods confiscated during search should be decided forthwith.

Analysis: The Court noted the existence of an application for release of goods filed on 20.01.2026 before the competent authority and found it pending. In the interest of expeditious adjudication and protection of statutory rights, the Court directed that the application be decided in accordance with law within a specified short timeframe.

Conclusion: The Court directed the competent authority to decide the application for release of goods within thirty days from receipt of certified copy of the order.

Final Conclusion: The writ petition was disposed of with observation that the impugned orders are appealable and with a direction for expeditious disposal of the pending application for release of goods; the petitioner is left to pursue statutory remedies.

Ratio Decidendi: Orders of seizure, prohibition and cancellation passed under the Central Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Rules, 2017 are subject to the statutory appellate remedy, and pending applications for release of goods seized during search must be decided by the competent authority within a reasonable and expeditious timeframe.

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