2022 (1) TMI 493 - HC - GST

Maintainability of petition - alternative remedy of appeal - confiscation proceedings u/s 130 of GST Act - HELD THAT - The petitioner must be relegated to pursue the statutory remedy of appeal under Section 107 of the Act. This writ petition is dismissed without prejudice to the right ot the petitioner to pursue the statutory remedy of appeal.

Summary

Issues:
Challenge to proceedings under Section 130 of the Central Goods and Service Tax Act, 2017; Non-receipt of final order by petitioner; Relegation of petitioner to pursue statutory remedy of appeal under Section 107 of the Act.

Analysis:
The petitioner challenged the proceedings initiated under Section 130 of the Central Goods and Service Tax Act, 2017, through Ext.P3, P3(a), and P3(c) initiated by the 1st respondent under Section 129 of the CGST Act, followed by a notice under MOV 10 for confiscation proceedings under Section 130 of the Act. Subsequently, the petitioner was granted liberty by the Court to appear before the proper officer, leading to the issuance of a final order on 13.12.2021, as per the submission of the Government Pleader. However, the petitioner's counsel highlighted the non-receipt of the final order despite its issuance.

The learned Government Pleader stated that the order had been uploaded, and the proper recourse for the petitioner would be to prefer an appeal in accordance with the law, specifically under Section 107 of the Act. In light of this, the Court, considering the submissions made, decided to dismiss the writ petition, emphasizing that the petitioner should pursue the statutory remedy of appeal without prejudice to their right to do so. This judgment underscores the importance of adhering to the statutory appeal process under the relevant provisions of the Act for seeking redressal in such matters.