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2019 (7) TMI 1329 - HC - GSTMaintainability of petition - alternative remedy - Jurisdiction - Validity of Detention Order and Penalty Order - seizure of consignment - Section 129 of UPGST Act, 2017 - HELD THAT:- In the proceedings based on the impugned notice, final order has been passed under the provisions of CGST Act, 2017 and against the said order, the petitioners have got a statutory remedy of appeal under Section 107 of CGST Act, 2017. So, in view of the same, the present writ petition filed by the petitioner is not maintainable and is liable to be dismissed. In view of the fact that the final order has been passed against which petitioners have got a statutory remedy of appeal, we are not inclined to entertain the present writ petition. Petition dismissed.
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