9911796707
TMI Blog2025 (4) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... etails, facts in brief, germane, are as follows: The petitioner is said to be the owner of certain goods - Arecanut, in the case at hand, which were to be supplied to one Pooja enterprises and it being transported, in a vehicle bearing registration No. KA-63, 3260. It is the case of the petitioner that prior to the movement of the goods as aforesaid, the petitioner has generated an invoice and handed over to the driver of the said vehicle but the e-way bill could not be generated due to network issues. The consignment and vehicle were intercepted by the fourth respondent - Commercial Tax Officer, (Enforcement -2), Vijayapura, an officer under the Karnataka Goods and Services Tax Act, 2017. The statement of the driver of the vehicle was recorded on 19.11.2024 and on the same day, an order for physical verification is passed by the fourth respondent, on the ground that the existence of the consignor and consignee, genuineness of the documents of the goods in transit, genuineness of the transactions within the consignor and consignee are suspicious, and would need further verification. 3. It is the claim of the petitioner that he visited the fourth respondent, tendered all necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer. It is his submission that in the absence of such authorization, the act of the fourth respondent becomes without jurisdiction. It is his further submission that it is for the Government of India to notify such authorization in a manner known to law. Therefore, if the fourth respondent is not the proper officer as obtaining under Section 4 of the IGST, all his actions are non est in the eye of law. He would place reliance upon the judgment of the High Court of Madras rendered in the case of TVL. Vardhan Infrastructures vs. Head of the Gst, Council Secretariat Reported in (2024) 125 GSTR 334, with regard to cross empowerment. It is the further submission that the fourth respondent is only authorized or a proper officer under Section 6 of the CGST and KGST and not under Section 4 of the IGST. RESPONDENT - STATE: 7. Per contra, learned Additional Advocate General - Sri Gangadhar J.M., would vehemently refute the submissions to contend that there is no necessity to issue a notification under Section 4 of the IGST. The cross empowerment under Section 6 of the CGST and KGST would ipso facto become applicable to the IGST and the fourth respondent is an authorised and proper officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Union Territory Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (3) Any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under this Act shall not lie before an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act." (Emphasis supplied) 12. Likewise, Section 6 of the KGST which also deals with an identical circumstance reads as follows: "6. Authorisation of officers of central tax as proper officer in certain circumstances.-(1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order under the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, a notification or recommendation should ensue only when the government wants to carve out exceptions to the definition of 'proper officer' under Section 4 of the IGST. The normal rule is that, the officers appointed under the CGST or KGST to be the proper officers under Section 4 of the IGST. There cannot be any other interpretation to Section 4 of the IGST. As the provisions of the IGST, envisages a cross empowerment and not an exception that is required by issuance of a notification. 15. The learned counsel for the petitioner has placed heavy reliance upon the judgment of the High Court of Madras in the case of TVL VARDHAN supra. The said judgment would not be applicable to the facts obtaining the case at hand as the judgment is dealt with a different set of circumstance. 16. It is now germane to notice the interpretation of Section 4 of the IGST and the cross empowerment that it envisages. A division bench of the High Court of Punjab and Haryana in the case of Sodhi Cargo Movers (P) Ltd. V. State Of Haryana And Others 2023 SCC OnLine P&H 3949 interpreting Section 4 of the IGST has held as follows: ".... ..... .... 9. Pursuant to 10st Amendment of the Constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act reads as under : "4. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services tax Act or the Union Territory Goods and Services tax Act are authorised to be the proper officers for the purposes of this Act, subject to such exceptions and conditions as the Government shall, on the recommendations of the council, by notification, specify." 6. From perusal of the aforesaid, it is clear that the officers appointed under the MPGST Act, 2017 was authorized to be proper officers for the purposes of the IGST Act. 7. At present, no notification was issued by the Central Government under section 4 of the IGST Act. By order dated October 12,2017, respondent No. 4 was authorized as proper officer and was bestowed with powers such as inspection, search and seizure under section 68 of the MPGST Act. Serial Nos. 31 and 57 of the order dated October 12, 2017 (annexure-R/1) reads as under : Sl.No. Section Functions assigned Designation of proper officer 31 68 (3) To intercept any conveyance to inspect documents, devices and goods Deputy Commissioner of State Tax, Assistant Commissioner of State Tax, State Tax Officer, Inspecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by the Government of India, Ministry of Finance in respect of refund under section 20 of the IGST Act and submitted that similar type of notification is required and prayed for its quashment. 13. On due consideration of the arguments of the learned counsel for the parties so also the provisions of section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that no notification was issued and in absence of any notification under section 4 of the IGST Act has no force, we cannot accept the contention of the petitioner that the action of respondent No. 4 is wholly without jurisdiction." (Emphasis supplied) The division bench of the High Court of Madhya Pradesh holds that the officers appointed under the MPGST are authorised to be the proper officers for the purpose of the IGST. Therefore, the contention that the officer appointed under the MPGST is not a proper officer and has no jurisdiction was declined to be accepted. 18. Yet another division bench of the High Court of Punjab and Haryana dealing with identical circumstance of seizure, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India, Ministry of Finance. 15. The preamble of the IGST Act, 2017 clearly specify the applicability of the said Act provides for levy and collection of tax for inter-State supply of goods. The preamble reads as under : "An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto." 16. The CGST Act, 2017 makes provisions for levy and collection of the tax for intra-State supply of goods. The preamble of the said Act makes it clear which reads as follow: "An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto". 17. Section 20 of the IGST Act, 2017 provides that the provisions of CGST Act, 2017 relating to various matters including inspection, search, seizure and arrest, etc., are applicable to the IGST Act, 2017 subject to the provisions of CGST, 2017. The same reads as under : "20. Application of provisions of Central Goods and Services Tax Act.--Subject to the provisions of this Act and the rules made th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 as well the provisions of the GST Act, 2017 in so far applicable in view of the provisions of section 20 of the IGST Act, are applicable to the facts of the present case. In view of the said enabling provisions under section 20 of the IGST Act, 2017, the provisions of Chapter XIV of the GST Act, 2017 which deals with inspection, search, seizure and arrest and power of inspection, search and seizure (section 67 and 68 of the CGST Act, 2017) are applicable to the inter-State supply of goods. 19. As per the provisions of section 4 of the IGST Act, 2017, the officers who are appointed under the State Goods and Services Tax Act or Union Territory Goods and Services Tax Act are authorized to be the proper officers in the process of the IGST Act, 2017. The said section is reproduced as under : "4. Authorization of officers of State tax or Union territory tax as proper officer in certain circumstances.-Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorized to be the proper officers for the purposes of this Act, subject to such exceptions and conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er officers for the purposes of that Act. The authorization is subject to such exceptions and conditions as the Government shall, on the recommendations of the Council, by notification specify. It is clear that there has been no notification limiting authority of cross authorized officers by way of exception or condition. In the circumstances, the appointment and powers of officers of State Tax, as proper officers will, under the cross authorization provision, empower them to correspondingly act under the IGST Act." (Emphasis supplied) The division bench in the afore-quoted judgment holds that Section 4 of the IGST authorizes cross empowerment inter alia of the officers under the State Tax Act or the Central Tax Act. 20. A division bench of the High Court of Kerala in the case of Pinnacle Vehicles And Services Private Limited v. Joint Commissioner 2025 SCC OnLine Ker 231, has held as follows: 4. The learned Single Judge, who considered the writ petition at first instance, in his reference order dated 07.11.2024, expressed the following prima facie view in the matter: "4. Having heard the learned counsel for the petitioner and the learned Senior Government Pleader, I am prim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the provision itself, the officers appointed under the State Goods and Services Tax Act are proper officers for the purposes of the Central Goods and Services Tax Act, and it is only when any restriction or condition has to be placed on the exercise of power by any officer appointed under the State Goods and Services Tax Act that a notification as contemplated by the provisions of Section 6 (1) of the CGST Act has to be issued. Paragraph Nos. 2 to 3.3 of the letter issued by the GST Policy Wing of the Central Board of Indirect Taxes and Customs as F. No. CBEC-20/10/07/2019-GST dated 22-06-2020, reads thus: "2. Issue raised in the reference is whether intelligence based enforcement actions initiated by the Central Tax officers against those taxpayers which are assigned to the State Tax administration gets covered under section 6 (1) of the CGST Act and the corresponding provisions of the SGST/UTGST Acts or whether a specific notification is required to be issued for cross empowerment on the same lines as notification No. 39/2017-CT dated 13.10.2017 authorizing the State Officers for the purpose or refunds under section 54 and 55 of the CGST Act. 3.1. The issue has been exa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment to issue notification on the recommendation of GST Council for cross-empowerment. However, no notification has been issued except under Section 6 (1) of the respective GST Enactments for the purpose of refund although officers from the Central GST and State GST are proper officers under the respective GST Enactments. 62. Since, no notifications have been issued for cross-empowerment with advise of GST Council, except for the purpose of refund of tax under Chapter-XI of the respective GST Enactments r/w Chapter X of the respective GST Rules, impugned proceedings are to be held without jurisdiction. Consequently, the impugned proceedings are liable to be interfered in these writ petitions. 63. Thus, if an assessee has been assigned administratively with the Central Authorities, pursuant to the decision taken by the GST Council as notified by Circular No. 01/2017 bearing Reference F. No. 166/Cross-Empowerment/GSTC/2017 dated 20.09.2017, the State Authorities have no jurisdiction to interfere with the assessment proceedings in absence of a corresponding Notification under Section 6 of the respective GST Enactments. 64. Similarly, if an assessee has been assigned to the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... event the Government specifies conditions for the exercise of power under the statutory mandate, pursuant to the recommendations of the Council. We cannot persuade ourselves to read the statutory mandate as one that does not presently bring about a cross-empowerment but merely envisages such a situation as and when a notification is issued at some time in the future. 6. We also find that the view taken by us accords with the view taken by a Division Bench of the Delhi High Court in Indo International Tobacco Ltd. v. Additional Director General, DGGI, [(2022) 97 GSTR 414 (Delhi)], where at paragraphs 56 to 62, it is held as follows: "56. Sub-clause (1) of Section 6 of the CGST Act provides for the cross empowerment of the Officer appointed under the SGST Act or the UTGST Act as a 'proper officer' for the purpose of the CGST Act. We are informed that pari materia provisions of cross empowerment of the Central Tax Officer are contained in the various SGST Act(s). 57. Sub-section (2)(a) of Section 6 of the CGST Act provides that where a 'proper officer' issues an order under the CGST Act, he shall also issue an order under the SGST Act and the UTGST Act, as the case may be. 58 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition, we also deem it appropriate to dismiss the writ petition through this judgment. Needless to say, it will be open to the petitioner to pursue its statutory remedies against the show cause notice issued to it by raising all contentions available in law and thereafter getting the matter adjudicated in terms of the statutory provisions." (Emphasis supplied) The matter was referred to the Division Bench by the learned single Judge and the Division Bench answering the reference, holds that Section 6 (1) of the CGST cross empowers the officer of the State GST Act or Union Territory GST Act to function as the proper officers under the CGST. While so doing, the Division Bench considers the judgment of the High Court of Madras rendered in TVL VARDHAN supra, upon which, the learned counsel for petitioner has placed heavy reliance upon. The Division Bench takes a contrary view to VARDHAN and chooses to follow the judgment of the Division Bench of High Court of Delhi in case of Indo International Tobacco Ltd. V. Additional Director General Reported in (2022) 97 GSTR 414 (Delhi). 21. On a blend of the enunciation of law by several division benches of different High Courts, what wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing an appeal for the kind of order that is passed, as there is specific bar under the KGST. Therefore, appeal neither, under Section 107 of the KGST or Section 20 of the IGST was submitted to be unavailable to the petitioner. Therefore, the matter was heard on 24-02-2025 on the issue of whether appeal would be maintainable in the fact circumstance, before the Appellate Authority, and the following order was passed: "This Court had reserved the matter only to answer the issue qua who would be the appropriate Officer under the IGST. The answer is that the Officer appointed under Section 6 of the KGST is held to be the appropriate Officer. Therefore the question of jurisdiction has gone against the petitioner. The issue now would be whether the petition would be entertainable or the petitioner should be relegated to avail of the statutory remedy of filing appeal before the appellate authority. Learned counsel Shri Samir Gupta appearing for the petitioner submits that the appeal available under Section 20 of the IGST as an appeal against order passed under the IGST, the present order is passed not by an Officer who is the appropriate Officer under section 6 of the KGST. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Officers under this Act.-The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax, (d) Commissioners of Central Tax or Additional Directors General of Central Tax, (e) Additional Commissioners of Central Tax or Additional Directors of Central Tax, (f) Joint Commissioners of Central Tax or Joint Directors of Central Tax, (g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax, (h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and (i) any other class of officers as it may deem fit: Provided that the officers appointed under the Central Excise Act, 1944 (1 of 1944.) shall be deemed to be the officers appointed under the provisions of this Act. 3. Officers under this Act.-The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate to him. (3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him. (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State tax. 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.-(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short-paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is passed within the time limit specified under Section 73 or Section 74 or Section 74-A. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid - (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty crore rupees, in relation to which the appeal has been filed. Provided that no appeal shall be filed against an order under sub-section (3) of Section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and orders.-Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one or more of the following matters, namely:- (a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or (b) an order pertaining to the seizure or retention of books of account, register and other documents; or (c) an order sanctioning prosecution under this Act; or (d) an order passed under Section 80. 121. Non appealable decisions and orders.-Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of State tax if such decision taken or order passed relates to any one or more of the following matters, namely:- (a) an order of the Commissioner or other authority empowered to direct transfer of proceedings from one officer to another officer; or (b) an order pertaining to the seizure or retention of books of account, register and other documents; or (c) an order sanctioni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st him in taking and holding such possession. (7) The proper officer may, after satisfying himself that the confiscated goods or conveyance are not required in any other proceedings under this Act and after giving reasonable time not exceeding three months to pay fine in lieu of confiscation, dispose of such goods or conveyance and deposit the sale proceeds thereof with the Government. 130. Confiscation of goods or conveyances and levy of penalty.-(1) Where any person- (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified, or (ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) The grounds of appeal and the Form of verification as contained in Form GST APL-01 shall be signed in the manner specified in Rule 26. (3) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional ackno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aled against on the common portal, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. (2) Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-03 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-03, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or order passed under this Act or the Central Goods and Services Tax Act may appeal to- (a) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner; (b) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Commercial Tax Officer within six months from the date of communication of the said decision or order. (Emphasis supplied) IGST Act, 2017 "20. Application of provisions of Central Goods and Services Tax Act.-Subject to the provisions of this Act and the rules made thereunder, the provisions of Central Goods and Services Tax Act relating to,- (i) scope of supply; (ii) composite supply and mixed supply; (iii) time and value of supply; (iv) input tax credit; (v) registration; (vi) tax invoice, credit and debit notes; (vii) accounts and records; (viii) returns, other than late fee; (ix) payment of tax; (x) tax deduction at source; (xi) collection of tax at source; (xii) assessment; (xiii) refunds; (xiv) audit; (xv) inspection, search, seizure and arrest; (xvi) demands and recovery; (xvii) liability to pay in certain cases; (xviii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Central Goods and Services Tax Act, 2017 ('the CGST Act') is appealable Under Section 107 of the CGST Act. 2. Ms. Meenakshi Arora, Learned Senior Counsel appearing for the Petitioner relies upon Rule 141 which proves that the seized goods may be released if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower. 3. Section 107(6) provides that an appeal shall not be entertained unless the Appellant pays the amount of tax, interest, fine, fee and penalty arising out of the impugned order in full, as is admitted by him, and a sum equivalent to 10% of the remaining amount of tax in dispute arising out of the said order. She contends that the appeal under 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 ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) The appellate authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed: Provided that no appeal shall be filed against an order under sub-section (3) of Section 129, unless a sum equal to twenty-five per cent of the penalty has been paid by the appellant. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The appellate authority shall give an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority. (15) A copy of the order passed by the appellate authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of Section 108 or Section 113 or Section 117 or Section 118 be final and binding on the parties." 10. The respondent had a statutory remedy under Section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternative remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. But a writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation. 11. In the present case, none of the above exceptions was established. There was, in fact, no violation of the princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be available. He pointed out various sub-Sections forming a part of Sections 129 and 130 of the Central Act of 2017. 4. Sub-Section (1) of Section 107 of the Central Act of 2017 provides that any person aggrieved by any decision or order passed under the Act or the State Goods and Services Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to the Appellate Authority within the time specified therein. We fail to understand how the non obstante Clauses in both Sections 129 and 130 of the Central Act of 2017, will affect the remedy of an appeal under Section 107 of the Central Act of 2017, in any manner, in as much as, Section 107 of the Central Act of 2017, provides for an appeal against any decision or order. Section 121 of the Central Act of 2017, which starts with a non obstante clause provides that in certain category of cases, no appeal shall lie. The order subject matter of challenge before the learned Single Judge is not covered by Section 121. The submission of the learned counsel for appellant was that in Section 121 of the Central Act of 2017, there is a mistake and it should be read as if the provision is applicable only to a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle on Huliyal - Shira road enroute to Delhi is a bona fide error. In any event, the officer by the impugned order could not have levied tax, penalty or fine on the market value of the property. 4. Sri N.Hema Kumar, learned Additional Government Advocate submits that the petitioner has an alternative remedy under Section 107 of the CGST Act and the time within such alternative remedy could be availed has not expired. On the question whether an appeal could lie under Section 107 of the CGST Act, a Division Bench of this Court in Writ Appeal No.3974/2019 has affirmed that indeed such remedy would be available. 5. In the facts and circumstances of the case, and in the light of the enunciation by the Division Bench in W.A.No.3974/2019, this Court is of the considered view that the petitioner must avail the alternative remedy under Section 107 of the CGST Act. At this point of time, Sri Hema Kumar, learned Additional Government Advocate points out that the authorities have not taken any precipitous action because the appeal time has not lapsed. If this be so, it would be just and reasonable to dispose of this writ petition with liberty to the petitioner to avail alternative rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction of the officer under the KGST Act to take appropriate action in respect of goods which are supposed to be the goods coming under Integrated Goods and Services, the learned counsel for the respondent-revenue refers to Circular dated 22.06.2020. On perusal of the said circular, it is apparent that the officer under the State Goods and Service Tax Act is also empowered to exercise the power under the IGST Act. This being the position, the contention that the officer under the State Act has no jurisdiction to pass any orders in respect of the transaction covered under the IGST Act, has no merit. 7. The contention that penalty imposed under Section 130 of the CGST Act equivalent to the tax payable is one without jurisdiction, as the Authority under Section 74 of the CGST Act has not yet determined the tax, is concerned, same is not acceptable for the simple reason that proper officer under the CGST Act is enabled under the State Act to impose the penalty determined under Section 122 of the CGST Act. 8. Section 122 of CGST Act provides for imposing penalty of Rs. 10,000/- or an amount equivalent to tax evaded and such other amount of tax specified in the said provision. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he IGST. On the same reason, the appeal against an order of confiscation by an officer under Section 130 of the KGST would undoubtedly be maintainable under Section 107 of the KGST or Section 20 of the IGST, as the case would be. 33. In view of the preceding analysis, I hold that the petition before this Court is not entertainable, in the light of existence of an alternative statutory remedy of filing an appeal under Section 107 of the KGST r/w Section 20 of the IGST. Petitioner is granted 4 weeks time to file an appeal. In the event, the appeal is preferred within 4 weeks from the date of receipt of the copy of this order, the Appellate Authority shall consider the issue on its merit, without reference to limitation. 34. The petitioner is at liberty to prefer an application before the Appellate Authority seeking release of the confiscated material and if an application of the kind is filed before the Appellate Authority, the Appellate Authority shall decide the application within an outer limit of one(1) week from the date of its filing, in accordance with law, owing to the fact that the confiscated material is a perishable commodity - Areca nut. 35. Till the application of the ..... 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