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2021 (12) TMI 659 - HC - GSTDetention of vehicles - violation of relevant provision of State GST Act - petitioner submits that the impugned order of the Appellate Authority is further appealable under the statute but now the said forum of Tribunal is not available - HELD THAT:- Since no further Appellate forum is available at present against the impugned order of the Appellate Authority, this writ petition should be admitted and the issues involve in this writ petition require affidavit from the respondents for final adjudication. So far as the release of the detained vehicle with the goods is concerned, that shall be released by the respondents concerned on condition of making deposit of further amount of tax of ₹ 3,38,400/- determined, within two weeks from the date, and if such amount is deposited with the authority concerned, the vehicle in question along with goods shall be released by the respondent within three days from the date of receipt of such deposit and subject to compliance of other formalities. List this matter for final hearing after five weeks after vacation.
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