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TMI Blog2021 (7) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 129 of the CGST Act and the goods seized is Arecanut and it is not in respect of any documents. Therefore, the petitioner has an alternative and efficacious remedy of appeal under Section 107 of the CGST Act. The writ petition is disposed off reserving liberty to the petitioner to file an appeal under Section 107 of the CGST Act before the competent authority. - WRIT PETITION No.147799/2020 (T-RES) - - - Dated:- 24-6-2021 - HON BLE MR. JUSTICE H.T. NARENDRA PRASAD PETITIONER (BY SRI. NARAYAN G. RASALKAR, ADV.) RESPONDENT (BY SRI. SHIVAPRABHU S. HIREMATH, AGA) ORDER This writ petition is directed against the order passed by the respondent under Section 129(1) of the Central Goods and Services Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further contended that the petitioner has no remedy of appeal under Section 107 of CGST Act on the ground that as per Section 121 of CGST Act in respect of any seizure or retention of the books of accounts and other documents, no appeal is provided. Therefore, the petitioner having no alternative remedy, has approached this Court. Hence, he sought for allowing the writ petition. 4. Per contra, Sri. Shivaprabhu S. Hiremath, learned AGA contended that the goods has been seized by the competent authority in the State of Karnataka at 2.30 am on National Highway No.50 on Kushtagi Koppal district. He further contended that any order passed under CGST Act, the petitioner has a remedy of appeal under Section 107 of the CGST Act. Without exhaust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act by and adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person . 7. It is very clear from the aforesaid provision that any person aggrieved by any decision can file an appeal. Section 121 of CGST ACt bars any appeal against the order or decision pertaining to seizure or retention of books of accounts, register or other documents. In the case on hand, the order is passed under Section 129 of the CGST Act and the goods seized is Arecanut and it is not in respect of any documents. Therefore, the petitioner has an alternative and efficacious remedy of appeal under Section 107 of the CGST Act. In si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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