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2021 (7) TMI 777 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Detention of seized goods - Arecanut - difference in the quantity as per the invoice and the quantity as per the PV - any notice or an opportunity to explain the case was not provided - principles of natural justice - HELD THAT:- It is very clear from Section 107(1) of CGST Act that any person aggrieved by any decision can file an appeal. Section 121 of CGST ACt bars any appeal against the order or decision pertaining to seizure or retention of books of accounts, register or other documents. In the case on hand, the order is passed under Section 129 of the CGST Act and the goods seized is Arecanut and it is not in respect of any documents. Therefore, the petitioner has an alternative and efficacious remedy of appeal under Section 107 of the CGST Act. The writ petition is disposed off reserving liberty to the petitioner to file an appeal under Section 107 of the CGST Act before the competent authority.
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