2022 (11) TMI 675 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - Seeking release of conveyance without demanding any security - HELD THAT - It is not in dispute that conveyance in question has been released pursuant to the interim order. As the petition comes up for consideration today, there is no gainsaying that the order impugned in this petition is amenable to the statutory appeal provided under section 107 of the Central Goods and Services Tax Act, 2017. The statutory appeal being available to challenge the order impugned in this petition, the court is not inclined to entertain this petition on the said ground alone. The various issues sought to be raised to assail the impugned order in this petition, is better appreciated and adjudicated before the appellate authority - Even otherwise, it is trite that when the statutory appeal is available, the court would be loath to entertain the petition by exercising writ jurisdiction. The petitioner is relegated to prefer the appeal in accordance with the provisions of the Act to challenge the order impugned in this petition. No opinion is expressed on merits - Petition dismissed.

Summary

Issues:
1. Setting aside the confiscation order dated 9.8.2021.
2. Directing the State Tax Officer to release the conveyance without demanding security.
3. Entertaining the petition in light of the availability of statutory appeal under section 107 of the Central Goods and Services Tax Act, 2017.
4. Extending the interim relief granted till the appeal is decided.

Analysis:
1. The petitioner sought to set aside the confiscation order dated 9.8.2021 and requested the release of the conveyance without any security demand. The court noted that the conveyance had already been released pursuant to an interim order requiring a Bank Guarantee for tax payment. The court, considering the availability of statutory appeal under section 107 of the Act, declined to entertain the petition solely on this ground, emphasizing that issues raised should be addressed before the appellate authority.

2. The court highlighted the principle that when a statutory appeal is an option, the court is reluctant to entertain a petition through writ jurisdiction. The petitioner was directed to pursue the appeal as per the Act's provisions. The court refrained from expressing any opinion on the merits of the case, focusing solely on the availability of the appeal process.

3. The petitioner's advocate requested to continue the interim relief granted until the appeal's decision. The court found the request reasonable and extended the arrangement, emphasizing the need for the petitioner to maintain the bank guarantee throughout the appeal process. The court disposed of the petition accordingly, discharged the notice, and vacated interim orders subject to the specified direction.

In conclusion, the judgment addressed the issues of setting aside the confiscation order, releasing the conveyance, the availability of statutory appeal, and extending interim relief. The court emphasized the importance of following the statutory appeal process, refraining from entertaining the petition on the grounds of appeal availability, and ensuring the continuation of interim relief until the appeal's decision.