2024 (10) TMI 1023 - HC - GST

Maintainability of petition - availability of alternative remedy - Penalty u/s 129(1)(a) of the Central Goods Services Tax Act 2017 - seeking release of detained goods - HELD THAT - This Court in view of the aforesaid submission is disposing of the instant writ petition on the ground of availability of alternative remedy of appeal granting liberty to the writ petitioner to prefer appeal raising all points before the appellate forum if not already preferred. Petition disposed off.

Summary

The High Court of Jharkhand disposed of a writ petition seeking relief from a penalty imposed under the Central Goods & Services Tax Act, 2017. The court directed the petitioner to pursue the alternative remedy of appeal and granted liberty to do so. The appeal, if filed, should be decided in accordance with the law.