2023 (5) TMI 884 - HC - GST

Seeking provisional release of vehicle invoking Section 129(1) of the GST Act - alternative remedy of statutory appeal - order of detention under Section 129(1) of the GST Act, issued, on the ground of mismatch of delivery address - HELD THAT:- This Court has carefully gone into both the orders referred to by the learned counsels, one in M/s. Kramski Stamping and Molding Indis Private Ltd. [2023 (2) TMI 587 - MADRAS HIGH COURT] and the other in M/s. DCM Shriram Limited represented by its Authorised Signatory Mr. Sindha Mohammed Fayaz [2023 (1) TMI 788 - MADRAS HIGH COURT].

In almost similar set of facts, this Court directed the writ petitioner therein, to avail all the alternate remedies available under Section 107 of the GST Act. This Court also took a note of the procedure and remedy available to the writ petitioner, to seek provisional relief of vehicle invoking Section 129(1) of the GST Act.

The facts in M/s. Kramski Stamping and Molding Indis Private Ltd. [2023 (2) TMI 587 - MADRAS HIGH COURT], squarely applies to the facts of the present case. In fact, the second respondent has adverted to all the objections raised by the writ petitioner and answered the same as these are the disputed questions of facts, which cannot be gone into in the Writ Petition under Article 226 of the Constitution of India, especially when the alternate remedy is available under Section 107 of the GST Act.

The petitioner is given liberty to file a statutory appeal, within a period of ten (10) days from the date of receipt of a copy of this order and on receipt of the said statutory appeal within 10 days, the Statutory Appellate Authority shall decide the appeal on merits and in accordance with law and shall not put a limitation in filing the appeal against the Writ Petition.

Petition disposed off.