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2020 (1) TMI 794 - HC - GSTMaintainability of writ application - Release of seized goods alongwith conveyance - Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 - whether we should entertain this writ-application or relegate the writ-applicant to avail of the alternative remedy of preferring a statutory appeal before the appellate authority under Section 107 of the Act? HELD THAT:- The writ-applicant should prefer an appeal under Section 107 of the Act before the concerned appellate authority. We would not like to express any opinion on the merits of any of the submissions. The period of limitation is on the verge of expiring. In such circumstances, the writ-applicant should act promptly and prefer an appeal at the earliest. Once, the appeal is preferred, we direct the appellate authority to look into the same and decide the same on merits. Also, it is a fact that the goods and the conveyance came to be seized way back on 04.09.2019. It has been almost 5 months. In such circumstance, the appellate authority are directed to give top priority to such appeal and decide the same. It goes without saying that the appellate authority shall give an opportunity of hearing to the writ-applicant - writ application disposed off.
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