Section 107 of the CGST Act, 2017— Appeal – The writ Petitioner, challenged the Order-in-Original passed by the CGST authority, whereby he has ordered for confiscation of the vehicles. The Respondent raised preliminary contention regarding maintainability of the petition on the ground that against impugned order-in-Original, the Petitioners have a remedy of appeal before the Commissioner (Appeal), CGST. The Petitioner submitted that the said Order is an unreasoned order and is without jurisdiction; hence the petition under Article 226 of the Constitution of India is maintainable.

Held that:- The Hon’ble High Court held that the Petitioners have an efficacious alternative remedy by way of appeal before the Commissioner (Appeals). Accordingly, dismissed the petition as non maintainable. — Mahmmadbhai Pirabhai Sadhriyat Vs. Union of India [2019] 18 TAXLOK.COM 082 (Gujarat)