2021 (6) TMI 518

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..... nay Kumar, Adv, Mr. Pankaj Singh, Adv, Ms. Ranjana Singh, Adv And Mr. Keshav Ranjan, AOR ORDER Being aggrieved by the order of confiscation of Goods and Demand of Tax, Fine and Penalty dated 31.8.2020 passed by the Government of Gujarat, State Tax Department, the petitioner filed a writ petition which was not entertained on the ground that the order which was passed under Section 130 of the Cent .....

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..... Section 107 of the CGST Act is not an efficacious remedy. Section 107 of the CGST Act provides that an appeal lies against any decision or order passed by the adjudicating authority. The petitioner is at liberty to raise all issues before the appellate authority. With the above observation, the special leave petition is disposed of. Pending application(s), if any, shall also stand disposed of.< .....

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