2022 (1) TMI 1456 - HC - GST

Maintainability of petition - availability of alternative remedy - demand of tax with penalty - HELD THAT - In light of the admitted position that the impugned order could be a subject matter of appeal under Section 107 of the CGST Act, this Court is of the view that the circumstances made out would not make out a case for bypassing the alternative remedy. The petition is disposed off reserving liberty to the petitioner to file an appeal against the impugned order. If such an appeal is filed within a period of one week, the same to be disposed off within a period of not later four weeks thereafter. The petitioner, however, to co-operate for early disposal of such appeal. Petition disposed off.

Summary

The petitioner challenged the validity of proceedings under Section 129(3) of the CGST Act, involving a penalty of Rs.21,41,239 and confirmed tax of Rs.3,85,423. The court held that the matter should be appealed under Section 107 of the CGST Act, granting the petitioner liberty to file an appeal within one week. The court also directed the release of the seized vehicle pending appeal.