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Since an alternative and efficacious remedy is available to the petitioner under Section 107 of CGST Act therefore this court do not propose to go into the merits of the case

Goods in Transit — Section 129 of the CGST Act, 2017— The petitioner challenged the penalty order dated 03.07.2020, which demanded the tax and penalty. The petitioner submitted that the order is beyond jurisdiction, inasmuch as, tax liability cannot be determined in proceedings taken under Section 129 of the Act. A SCN for fixation of tax liability was issued on 04.06.2020, which was replied on 19.06.2020. The said reply has not been considered while passing the impugned order of determination of liability. The penalty can only be imposed under Section 122 of the Act and no such proceedings have been taken up. The Court observed that an alternative and efficacious remedy is available to the petitioner under Section 107 of the Act.
Held that:- The Hon’ble High Court dismissed the petition on the ground that the petitioner have got a statutory remedy of appeal. — Skipper Limited Vs. State of U.P. And 2 Others [2020] 28 TAXLOK.COM 005 (Allahabad)