2025 (3) TMI 544 - HC - GST

Maintainability of petition - availability of alternative remedy - Seeking directions for release of the goods and the vehicle seized under Sections 129 130 of the Rajasthan Goods and Service Tax Act 2017 - Challenge to penalty order and confiscation order - HELD THAT - Taking into account that the petitioner has remedy of appeal the writ petition is disposed of relegating the petitioner to the remedy of appeal. Considering that as on date GST Tribunal is not functional in the eventuality of the petitioner filing an appeal within three months of the constitution of the Tribunal the same shall be considered to have been filed within limitation.

Summary

In the case before the Rajasthan High Court, the petitioner sought the release of goods and a vehicle seized under Sections 129 and 130 of the Rajasthan Goods and Service Tax Act, 2017, and challenged a penalty order dated 28.09.2019 and a confiscation order dated 26.11.2019. The respondent's counsel noted that the vehicle was released after the owner's payment of a fine, and the goods were auctioned in August 2020. The petitioner's appeal against the penalty order was dismissed. The court disposed of the writ petition, directing the petitioner to pursue the remedy of appeal. Given the non-functionality of the GST Tribunal, any appeal filed within three months of its constitution will be considered timely.