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Since the petitioner has an alternative remedy, no interference is being called for in the matter.

Goods in Transit — Petitioner’s truck was evidently transporting the building material and the petitioner was not able to show the relevant papers, and therefore, a tax, including a penalty was imposed on the petitioner and the truck has also been seized. Since, the order impugned is indeed appealable under Section 107 of the UGST Act, 2017 before the Commissioner. Writ petition dismissed on account of alternative remedy. — Shah Concast Pvt. Ltd. Vs. The State of Uttarakhand & Others [2020] 20 TAXLOK.COM 056 (Uttarakhand)