Since the petitioner is already availing a statutory alternative remedy, this Court refuses to interfere in the writ petition.
Section 54 of the CGST Act, 2017 – Refund ---The petitioner prayed for directing the Respondent No. 2 to release ogoods and truck detained vide detention order 07.11.2020 passed in Form GST MOV 06, after getting the tax and penalty deposited u/s 129(1)(a) of the Act. His application has been dismissed, wrongly, holding he is not entitled to get the goods released as he is not the owner thereof. The respondent placed reliance upon the decision of the Apex Court in State of U.P. and others vs. Kay Pan Fragrance (P) Ltd. The court observed that against the order rejecting petitioner's application for release of goods an appeal under Section 107 has already been filed and the same is pending consideration.
Held that:- The Hon’ble High Court dismissed the petition subject to the observation that appellate authority may decide the pending appeal as expeditiously as possible.