2025 (1) TMI 587 - HC - GST

Maintainability of petition - availability of alternative remedy - Seeking to provisionally release the goods as well as vehicle, seized/ detained - HELD THAT - The appropriate statutory alternative remedy available to the petitioner is to file an appeal under Section 107 of the GGST/CGST Act 2017 before the competent appellate authority. The present petition is disposed off with a liberty to approach the appellate authority by filing an appeal under Section 107 of the GGST/CGST Act 2017. Insofar as the challenge to the notice under Section 130 of the GGST/CGST Act 2017, it is open for the petitioner to submit his response before the competent authority.

Summary

The Gujarat High Court, comprising HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL and HONOURABLE MR. JUSTICE PRANAV TRIVEDI, addressed a petition involving the seizure of goods under the Gujarat Goods and Services Tax Act, 2017 (GGST Act) and the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner, claiming ownership of the seized goods, contested the invocation of Section 130 of the GGST Act without first applying Section 129, which deals with detention and seizure.

The Court noted that a notice in Form GST MOV-2 was issued on 01.12.2024, followed by an order of detention on 02.12.2024 under Section 129(1). However, the petition lacked details on proceedings against the transporter. The petitioner sought provisional release of the goods and vehicle detained under Section 129.

The Court determined that the petitioner has an "appropriate statutory alternative remedy" by filing an appeal under Section 107 of the GGST/CGST Act before the competent appellate authority. The petition was disposed of, granting the petitioner the liberty to file an appeal and respond to the notice under Section 130 before the competent authority.