2023 (3) TMI 727 - HC - GST

Maintainability of petition - availability of equally efficacious and alternative remedy by way of appeal - Seeking release of goods alongwith vehicle - HELD THAT:- Without expressing any opinion on the merits / demerits of the rival contentions, it is deemed just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to take recourse to such remedies as available in law including approaching the First Appellate Authority by way of challenge to the Annexure – A and B and in accordance with law.

It is further directed that having regard to the perishable nature of the subject goods involved in the present petition, in the peculiar / special facts and circumstances of the instant case, the respondents are directed to release the Conveyance No.GJ-03-AX-7785 and GJ-03- BY-8577 along with the goods contained therein in favour of the petitioner, within a period of 48 hours from the date of receipt of a copy of this order.

It is made clear that the present order is passed in the peculiar / special facts and circumstances of the instant case and shall not be treated as a precedent nor have any precedential value for any purpose whatsoever Subject to the aforesaid directions, petition stands disposed of.