2025 (1) TMI 587

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..... atutory 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, i .....

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..... approached this Court at the stage of notice under Section 130 of the GGST Act 2017 with the assertion that there is no justification for invoking the provisions of Section 130 of the GGST Act 2017 bye-passing the provisions of Section 129 of the GGST Act 2017. It is submitted that the notice under Section 130 of the GGST Act 2017 can be issued only after the provisions of Section 129 of the GGST .....

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..... se the goods as well as vehicle, seized/ detained. We may further note from the prayer made in the writ petition that the petitioner has also challenged the order of detaining and seizure of the goods and the vehicle carrying the goods detained and seized in the transit. The prayer has been made to provisionally release the goods as well as vehicle seized under Section 129 of the GGST Act 2017. 6. .....

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