2022 (7) TMI 1580 - HC - GST

Maintainability of petition - availability of alternative remedy - Seeking release of goods with vehicle - HELD THAT - This writ petition is dismissed on the ground of alternative remedy leaving it open for the petitioner to file an appeal before the Appellate Authority. In the event an appeal is filed by the petitioner within 10 days from today along with a certified copy of this order it shall be decided by the Appellate Authority in accordance with law expeditiously.

Summary

The High Court of Allahabad, in a writ petition, was asked to issue orders directing the release of goods and a vehicle without demanding security, and to quash certain orders related to tax and penalty under the State Goods and Service Tax Act, 2017. The Standing Counsel argued that the petition should be dismissed due to the availability of an appeal remedy under Section 107 of the Act, which the petitioner acknowledged. The court dismissed the writ petition on the ground of alternative remedy, allowing the petitioner to file an appeal within 10 days for further consideration by the Appellate Authority.