The petitioner in W.P(C).No.4948 of 2022 is the appellant before us aggrieved by the judgment dated 29.11.2022 of the learned Single Judge in the Writ Petition. The learned Single Judge while disposing the Writ Petition challenging a prohibitory order issued by the respondents under the provisions of the Kerala State Goods and Service Tax Act (hereinafter referred to as 'the GST Act'), relegated the appellant to his alternate remedy of impugning Exts.P13 and P14 original assessment order and rectified assessment order before the Appellate Authority before whom the appellant had already preferred statutory appeals. The learned Single Judge, however, did not deal with the aspect of continued detention of the goods pending disposal of the statutory appeals by the Appellate Authority. It is aggrieved by this portion of the judgment of the learned Single Judge that the appellant is before us seeking a direction to the respondents to release the detained goods in the light of the statutory appeals having been preferred, and a stay of pre-deposit having been ordered by the Appellate Authority.
