2020 (2) TMI 1048 - HC - GST

Maintainability of petition - alternative remedy of appeal - Detention of gods - Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017 - HELD THAT - The petitioner is having remedy of appeal under Section 107 of the Act of 2017 but without availing it, this writ petition has been filed. It is more so when questions of facts are involved which cannot be addressed by this Court while exercising jurisdiction under Article 226 of the Constitution of India. The writ petition is dismissed, however with a liberty to the petitioner to avail the remedy of appeal provided under Section 107 of the Act of 2017.

Summary

The High Court of Allahabad dismissed a writ petition challenging an order under Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner was directed to avail the remedy of appeal under Section 107 of the Act. The petitioner was given liberty to file an appeal with an application for condonation of delay, which the Appellate Authority must decide expeditiously.