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Maintainability of petition — Writ Petition was dismissed on the ground of alternative remedy. Appellant-writ petitioner, submit that the proceedings under challenge is an order of detention of goods under Section 129 of the CGST Act; it is against the demand raised on detention of the goods, for payment of tax and penalty, that the writ jurisdiction of this Court was invoked; tax has already been paid to the Corporation before the goods were even transported by the appellant-writ petitioner; the remedy, under Section 107 of the CGST Act, is not efficacious. Order of Ld. Single Judge modified. — Agarwal Timber Suppliers Vs. State of Uttarakhand And Others [2019] 15 TAXLOK.COM 128 (Uttarakhand)