9911796707
TMI Blog2023 (6) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is that the order impugned in the writ petition is a cryptic order and does not contain sufficient reasons warranting detention - HELD THAT:- On examining the order passed by the Writ Court, it is evident that the Writ Court took note of the fact that the order impugned therein is subject to a statutory appeal under Section 107 of the CGST Act and also noticed that Section 129 of the CGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the writ petitioner. In the writ petition, proceedings dated 08.05.2023 were impugned. By such proceedings, the goods of the petitioner were detained. The writ petition was disposed of by permitting the petitioner to present a statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as 'CGST Act']. The petitioner was also granted liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order warranting interference by us. 5. Consequently, the Writ Appeal is dismissed by affirming the order passed by the Writ Court. As a corollary, it is open to the appellant to approach the appellate authority under the CGST Act within a period of ten(10) days from the date of receipt of a copy of this order. It is also open to the appellant to file an appropriate application under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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