(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern, through its Proprietor has prayed for the following reliefs:
(2.) We have heard Mr. H.V. Vora, the learned counsel for the writ applicant and Mr. Chintan Dave, the learned Assistant Government Pleader for the State respondents.
(3.) We need not delve much into the facts of this matter as we take notice of the fact that final order of confiscation under Section 130 of the Goods and Services Act, 2017 ("the Act" for short) has already been passed by the concerned authority. Mr. Vora submitted that as the goods are perishable in nature, this Court may order release of the same.