Since the petitioner has an alternative and efficacious remedy of an appeal, the writ petition is not maintainable.
Section 129 of the CGST Act, 2017— Goods In Transit - The petitioner challenged the notice and order of demand of tax and penalty under Section of Section 129 of the Act. The respondent counsel submitted that under Section 107 of the petitioner has an alternative and efficacious remedy of appeal before the Appellate Authority. The court observed that the petitioner has an alternative and efficacious remedy of an appeal.
Held that:- The Hon’ble High Court disposed the appeal by directing that if the petitioner files an appeal before the Appellate Authority within six weeks, the Appellate Authority to decide the appeal on merits in accordance with law without going to the limitation aspect.
Since the petitioner has an alternative and efficacious remedy of an appeal, the writ petition is not maintainable.
Section 129 of the CGST Act, 2017— Goods In Transit - The petitioner challenged the notice and order of demand of tax and penalty under Section of Section 129 of the Act. The respondent counsel submitted that under Section 107 of the petitioner has an alternative and efficacious remedy of appeal before the Appellate Authority. The court observed that the petitioner has an alternative and efficacious remedy of an appeal.
Held that:- The Hon’ble High Court disposed the appeal by directing that if the petitioner files an appeal before the Appellate Authority within six weeks, the Appellate Authority to decide the appeal on merits in accordance with law without going to the limitation aspect.