2020 (12) TMI 93 - KARNATAKA HIGH COURT - GST

Head Note / Extract:
Maintainability of petition - availability of alternative remedy - Confiscation of goods and conveyance - inter-state transaction - contravention of Sub-Sections (i) and (v) of the provisions of Section 130(1) of the KGST Act/CGST Act - HELD THAT:- This Court is of the considered view that the petitioner must avail the alternative remedy under Section 107 of the CGST Act. At this point of time, Sri Hema Kumar, learned Additional Government Advocate points out that the authorities have not taken any precipitous action because the appeal time has not lapsed. If this be so, it would be just and reasonable to dispose of this writ petition with liberty to the petitioner to avail alternative remedy under Section 107 of the CGST Act, while directing the authorities not to take precipitous action in the limitation period within which appropriate appeal could be filed by the petitioner. Petition disposed off.