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2024 (10) TMI 550 - HC - GSTMaintainability of petiiton - availability of efficacious alternative remedy - Challenge to order u/s 129 of the WBGST/CGST Act, 2017 - seeking release of intercepted goods - HELD THAT - Although, it is true that the petitioners may have an alternative remedy before the appellate authority in respect of the challenge to the order passed under Section 129 (3) of the said Act, however, in the event, the petitioners intend to invoke their rights as provided under Section 129 (1) (a) of the said Act, the petitioners are entitled to do so. However, in the instant case, there appears to be no formal application filed by the petitioners for invoking the provisions of Section 129 (1) (a) of the said Act. The petitioners are permitted to apply before the respondents by invoking the provisions of Section 129 (1) (a) of the said Act subject to the petitioners establishing their right to maintain such application. In the event, a formal application is filed with the respondents within a period of 10 days from date, the respondents shall dispose of such application as expeditiously as possible, preferably within a period of 10 days from the date of filing of such application. Insofar as challenge to the order passed under Section 129 (3) of the said Act is concerned, since an efficacious alternative remedy is available, there is no scope to entertain the writ petition, as regards such challenge. Petition disposed off.
The High Court of Calcutta heard a writ petition challenging an order under Section 129(3) of the WBGST/CGST Act, 2017. The petitioners sought release of intercepted goods under Section 129(1)(a) but had not filed a formal application. The court permitted the petitioners to apply within 10 days, with the respondents required to dispose of the application promptly. The court did not entertain the challenge to the Section 129(3) order due to an alternative remedy being available. The court did not assess the merits of the petitioners' claim. The writ petition was disposed of with no costs awarded.
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