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2020 (8) TMI 207 - HC - GSTMaintainability of petition - availability of alternative remedy - Release of detained goods alongwith vehicle - mistake on the part of the transporter in filing of the part B with reference to the E-Way bill - HELD THAT - The petitioner submits that the issue regarding the legality of the penalty requires to be considered. This issue has to be assailed by the petitioner by way of the statutory appeal provided to the petitioner under the provisions of Section 107 of the Central Goods and Service Tax Act 2017. This writ petition is consequently disposed of with liberty to the petitioner to invoke the appropriate remedy by way of the statutory appeal before the competent authority - Petition disposed off.
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