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Petitioner contends that the appeal under section 107 of the CGST Act is not an efficacious remedy. Section 107 of the CGST Act provides that an appeal lies against any decision or order passed by the adjudicating authority. The petitioner is at liberty to raise all issues before the appellate authority.

Section 130 of CGST Act, 2017—Goods in Transit —The petitioner challenged the order of confiscation dated 31-8-2020 of Gujarat, State Tax Department. The petitioner filed a writ petition which was not entertained on the ground that the order which was passed under section 130 is appealable under section 107 of the Act. The counsel for the petitioner relies upon Rule 141 which proves that the seized goods may be released if the taxable person pays an amount equivalent to the market price of such goods or things or the amount of tax, interest and penalty that is or may become payable by the taxable person, whichever is lower. The court observed that the petitioner is at liberty to raise all issues before the appellate authority. Held that— The Hon’ble Supreme Court disposed the special leave petition.
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