The writ petition is disposed by relegating the petitioner to his alternative remedy of pursuing the appeal before the appellate authority.
Section 129 of the CGST Act, 2017— Goods in Transit -- The petitioner challenging detention Notice, has submitted that he has preferred an appeal before the appellate authority under the Act and also remitted the necessary appeal fee. The court observed that the petitioner has used his alternate remedy.
Held that:- The Hon’ble High Court directed the petitioner to pursue the appeal before the appellate authority. Further, directed that the Bank Guarantee furnished by the petitioner at the time obtaining a release shall be kept alive by him during the pendency of the appeal.