Since a final order has been passed under Section 130 of the CGST Act, the proper course would be to file an Appeal as provided for under the Statute. As there is an alternative equally efficacious remedy available to the petitioner, the Court is not inclined to entertain the present petition. The petition is dismissed accordingly.
Section 129 and 130 of the CGST Act, 2017 — Good in Transit —–The petitioner prayed for direction declaring that the action of detention of conveyance and goods u/s. 129 as also notice of confiscation u/s. 130 is illegal, arbitrary, unlawful and contrary to the provision of the law and quashing the same. The petitioner counsel submitted that the order is passed by the respondent on presumptions and surmises, and merely relying on the statement of the driver. The court observed that the petitioner was afforded an opportunity of hearing by issuing a SCN but the same was not responded to by the petitioner. After issuance of a final order under Section 130, the proper course would be to file an Appeal as provided for under the Statute.
Held that:- The Hon’ble High Court dismissed the petition.
Since a final order has been passed under Section 130 of the CGST Act, the proper course would be to file an Appeal as provided for under the Statute. As there is an alternative equally efficacious remedy available to the petitioner, the Court is not inclined to entertain the present petition. The petition is dismissed accordingly.
Section 129 and 130 of the CGST Act, 2017 — Good in Transit —–The petitioner prayed for direction declaring that the action of detention of conveyance and goods u/s. 129 as also notice of confiscation u/s. 130 is illegal, arbitrary, unlawful and contrary to the provision of the law and quashing the same. The petitioner counsel submitted that the order is passed by the respondent on presumptions and surmises, and merely relying on the statement of the driver. The court observed that the petitioner was afforded an opportunity of hearing by issuing a SCN but the same was not responded to by the petitioner. After issuance of a final order under Section 130, the proper course would be to file an Appeal as provided for under the Statute.
Held that:- The Hon’ble High Court dismissed the petition.