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2021 (3) TMI 375 - HC - GSTMaintainability of petition - availability of statutory remedy of appeal - Release of seized goods alongwith the truck - section 130 of the CGST Act - HELD THAT:- It appears that pursuant to the order passed by this Court referred to above, the truck as well as the goods were ordered to be released subject to the final outcome of the present writ application. As the final order of confiscation in Form GST MOV 11 has already been passed, we would not like to examine the legality and validity of the same as a statutory remedy of appeal under Section 107 of the Act is available to the writ applicant. This writ application is disposed off with liberty to the writ applicant to prefer an appeal under Section 107 of the Act in accordance with law.
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