2022 (11) TMI 553 - SCH - GST

Maintainability of petition - availability of statutory remedy of appeal - Confiscation - Section 129 of Central Goods and Services Tax Act, 2017 - HELD THAT - It is submitted that therefore, and even otherwise, in view of the statutory remedy of appeal available even against the final order of confiscation, the High Court ought not to have entertained the writ petition and ought to have relegated the respondent2 original writ petitioner to avail the statutory remedy to appeal. Issue notice, returnable on 25.11.2022.

Summary

The Supreme Court of India condoned delay and stayed the High Court's order in a case involving a show cause notice under Section 129 of the Central Goods and Services Tax Act, 2017. The petitioner-State of Punjab argued that the High Court should not have entertained the writ petition, as there was a statutory remedy of appeal available against the final order of confiscation. Notice issued, returnable on 25.11.2022.