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2019 (11) TMI 1108 - HC - GSTMaintainability of petition - Detention of goods alongwith vehicle - alternative remedy of appeal - Territorial Jurisdiction - appealable order or not - case of petitioner is that the petitioner being the owner of the goods detained by the respondent No.2 has made the payment equal to 100% of the tax payable on such goods. Hence, the respondent No.2/Authority ought to have passed the order under section 129(1)(a) of the CGST Act and KGST Act - Circular No.76/50/2018-GST dated 31.12.2018. HELD THAT:- The invoice accompanying the goods in the present case indicates the consignor as the petitioner. In terms of the investigation report, the goods are loaded in the State of Karnataka near Aldur, Chikkmagalur District and the conveyance in question has not entered into the State of Tamil Nadu. These factual aspects which are disputed and challenged by the petitioner cannot be adjudicated in the writ jurisdiction. Though an attempt has been made by the learned counsel for the petitioner to contend that the order impugned is not appealable under the provisions of the Act, the same requires to be negated for the reason that section 107 of the Act explicitly makes it clear that, any person aggrieved by any decision or order passed under the Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. Hence, without going into the merits or demerits of the case, this court finds it appropriate to relegate the petitioner to the Appellate Authority to avail the alternative remedy of appeal - petition disposed off.
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