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2022 (3) TMI 92 - HC - GSTMaintainability of writ application - application was declined to be entertained only on the ground that the impugned order passed by the authority concerned in Form GST MOV – 11 is an appealable order - HELD THAT:- The writ applicant has a statutory remedy of filing an appeal under Section 107 of the GST Act. The liberty is reserved for the writ applicant to file an appropriate appeal against the impugned order passed in Form GST MOV – 11. If the goods and conveyance are still under detention, then it shall be open for the writ applicant to file an application under Sub-section (6) of Section 67 of the Act before the appellate authority for the provisional release of the goods and conveyance. If any such application is filed, the appellate authority shall look into the same at the earliest and pass an appropriate order in accordance with law. This writ application stands disposed of.
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