1. The petitioner is before this Court in the instant writ petition seeking for the following reliefs:

“(i) Issue a writ, order or direction in the nature of certiorari quashing the impugned Endorsement dated 28.04.2023, which is produced at Annexure-B, beawring No.JCCT(Apls.)/Hubli/2023-24, which has been passed without jurisdiction;

(ii) Issue a writ, order or direction in the nature of certiorari quashing the impugned Auction Notice dated 08.06.2023, which was published in Prajavai newspaper by respondent No.2;

(iii) Issue any other writ, order or direction, which this Hon’ble Court may deem fit and proper under the facts and circumstances of the present case;

(iv) Grant costs and interest; and

(v) Grant such further and other reliefs as the nature and circumstances of the case may require.”

2. Heard the learned counsel appearing for the petitioner and the learned Additional Advocate General appearing for the respondents.

3. The petitioner had preferred an appeal under Section 107 of the Central Goods and Services Act, 2017 (for short “the Act of 2017”) before the first respondent – Appellate Authority challenging the confiscation order dated 09.01.2023. The said appeal was filed on 11.03.2023. The first respondent – Appellate Authority had issued an endorsement on 28.03.2023 vide Annexure-L informing the petitioner herein that he had not deposited 10% of the tax amount as required under Section 107(6) of the Act of 2017. The petitioner was called upon to pay the pre deposit or to appear before the first respondent – Appellate Authority in person within a period of seven days from the date of receipt of the endorsement. The petitioner had neither paid the pre deposit nor had appeared before the first respondent – Appellate Authority and offered an explanation. It is under these circumstances, the endorsement at Annexure-B was issued by the first respondent – Appellate Authority informing the petitioner that his appeal cannot be admitted. Thereafter auction notification dated 08.06.2023, vide Annexure-A was published in the Newspaper. Assailing the endorsement at Annexure-B and the auction notice at Annexure-A, the petitioner is before this Court.

4. Learned counsel appearing for the petitioner after arguing the matter for some time submits that he may be given an opportunity to comply with the endorsement at Annexure-L, dated 28.03.2023 either by depositing 10% of the tax amount or by appearing before the first respondent – Appellate Authority on the date fixed by this Court. He submits that the endorsement, Annexure-L was forwarded to him through Email and therefore the same went unnoticed and he came to know about the same, after publication of Annexure-A.

5. Learned Additional Advocate General who has opposed the writ petition submits that the petitioner had earlier approached this Court in W.P. No.100792/2023 and the said writ petition was disposed off on the ground that the petitioner had to avail the alternative remedy. She submits that even though the petitioner had thereafter preferred an appeal as provided under Section 107 of the Act of 2017, he had failed to pay the pre deposit, which is mandatory in nature for considering the appeal nor had he offered any explanation and therefore after rejecting his appeal action has been taken to auction the goods, which are perishable in nature.

6. Learned counsel appearing for the petitioner in reply submits that he may be granted an opportunity to comply with the requirements of the endorsement at Annexure-L, dated 28.03.2023 and till the statutory appeal filed by him before the first respondent is considered and disposed off, the confiscated goods may not be auctioned. He also submits that though the said goods are perishable in nature, the petitioner shall take risk of the same, till the appeal is finally disposed off by the Appellate Authority.

7. Considering the rival submissions made on both sides, I am of the view that this writ petition can be disposed off permitting the petitioner to comply the requirements of the endorsement at Annexure-L, dated 28.03.2023 within a time frame and in the event of such compliance, the Joint Commissioner shall consider the statutory appeal filed by the petitioner on merits and dispose off the same in accordance with law. Till then, the respondents shall not take any action to dispose off the confiscated goods belonging to the petitioner. Accordingly, the following:

ORDER

(i) The writ petition is partly allowed. The endorsement at Annexure-B, dated 28.04.2023, issued by the first respondent is quashed.

(ii) The petitioner is directed to appear before the first respondent – Appellate Authority on 19.06.2023 in person and the petitioner is also at liberty to accompany his legal representatives or authorized persons as per the provisions of the Act of 2017 and on the said date he shall file his objection, if any, to the endorsement at annexure-L, dated 28.03.2023 and the first respondent – Appellate Authority within a period of two weeks thereafter shall consider such objections filed by the petitioner and pass appropriate orders on the same in accordance with law.

(iii) In the event the petitioner choose to pay the pre deposit in compliance of the endorsement at Annexure-L, dated 28.03.2023, the first respondent – Appellate Authority shall consider the statutory appeal filed by the petitioner under Section 107 of the Act of the 2017 and dispose off the same on merits in accordance with law as expeditiously as possible.

(iv) It is made clear that till the first respondent complies with Clause (ii) or Clause (iii) as the case may be, no action shall be taken by the respondents to dispose of the confiscated goods.