ORDER : M.R. Shah, J. 1. As common question of law and facts arise in both these writ petitions, these petitions are heard and disposed of by this common order. 2. By these petitions, preferred under Article 226 of the Constitution of India, the common petitioner has prayed for issuance of writ, order to release the truck and the goods seized/detained by the respondent. 3. It appears that due to non-filing of Form 403 at the time when the goods entered into the limits of State of Gujarat, the vehicles in question have been detained alongwith the goods of the petitioner. An order has been passed under Section 68 [5] of the Gujarat Value Added Tax Act, 2003 imposing penalty of approximately Rs. 2,08,000/-. The tax liability is also determined, however, the same shall be subject to passing of the final assessment order. Even the order under Section 68 [5] of the Act is an appealable order. The amount of tax on the goods imported is already deposited/paid by the common petitioner. Under the circumstances, the present petitions are disposed of by relegating the petitioner to challenge the order passed under Section 68 [5] of the Act before the appellate authority. 4. If the appeal/appeals are preferred within a period of two weeks from today, the same may be entertained and considered by the first appellate authority in accordance with law and on merits, without raising an issue as to the limitation, as the petitions were preferred before this Court. 5. By way of interim arrangement and as the entire tax amount due and payable on the goods detained has already been paid/deposited by the petitioner, it is directed that the truck and goods in question be released on furnishing a bank guarantee by the petitioner of the like amount of penalty i.e., Rs. 1,04,000/-, which the learned advocate for the petitioner has agreed to give. The truck and goods detained shall be released on furnishing the bank guarantee of Rs. 1,04,000/-. However, the aforesaid arrangement shall be without prejudice to the rights and contentions of the parties in appeal that may be filed under Section 68 [5] of the Act. 6. As and when appeal/appeals are preferred, the same shall be considered and decided in accordance with law at the earliest and preferably within a period of three months from the date of receipt of the appeal/appeals. 7. 6. As and when appeal/appeals are preferred, the same shall be considered and decided in accordance with law at the earliest and preferably within a period of three months from the date of receipt of the appeal/appeals. 7. With this observation and direction, the present Special Civil Applications are disposed of. Notice issued in each case stands discharged.