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2021 (9) TMI 45 - HC - GSTMaintainability of petition - statutory remedy available to the petitioner or not - Seizure order - appealable order or not - HELD THAT:- Against the said order of the Appellate Authority, the statutory remedy provided under the statute is available to the petitioner, under Section 112 of the Act by approaching before the Appellate Tribunal, as against the order passed in appeal under Section 107 of the Act - This is what has been held by the Coordinate Bench of Kerala High Court in M/S. PODARAN FOODS INDIA PRIVATE LIMITED VERSUS STATE OF KERALA, THE ASSISTANT STATE TAX OFFICER (SQUAD NO. I) , THE ASSISTANT STATE TAX OFFICER, COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT [2021 (1) TMI 552 - KERALA HIGH COURT] wherein, while exercising jurisdiction under Article 226 of the Constitution of India, as against the order passed under Section 129 (3) of the Act, for seizure of the goods, the Kerala High Court has considered the said aspect and has held that against the said appellate order, the only remedy, which would be available to the petitioner, would be to approach the Appellate Tribunal. In that eventuality, the Court has held that the writ jurisdiction under Article 226 of the Constitution of India, as against the appellate order passed against the order of seizure under Section 129 (3), would not be maintainable. The Writ Petition is dismissed with liberty left open for the petitioner to approach the Appellate Tribunal against the appellate order under Section 112 of the Act
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