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2023 (1) TMI 733 - HC - GSTDetention of vehicle alongwith the goods - refund of amount of tax deposited by the petitioner - stand taken in the counter affidavit filed by the respondents is that the petitioner had failed to furnish any explanation - HELD THAT:- Nothing survives in the present petition at this stage as the order having been passed against the petitioner way back on February 18, 2018, the petitioner had appropriate remedy to challenge the same by filing appeal. Once demand has been raised against the petitioner after passing of the order by the competent Authority, no question arises for refund of the amount unless the order is set aside - the present petition is dismissed.
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