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2019 (7) TMI 944 - HC - GSTMaintainability of appeal - availability of alternative remedy - whether the relegation made by the learned single Judge to avail the alternative remedy, was justified or not? - requirement of e-way bill for movement of new vehicle - Release of seized vehicle alongwith the goods - Section 129(3) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Contention of the appellant is that the appellate authority may not be able to look into the grounds raised, being a question of law to be decided - We cannot accept such a contention because the appellate authority can very well decide as to whether there existed any statutory obligation on the part of the appellant in generating the e-way bill, while transporting the goods in question. The liberty reserved by the learned single Judge for availing the statutory remedy, is not in any way illegal, erroneous or improper. Appeal dismissed - decided against appellant.
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