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2020 (4) TMI 175 - HC - GSTRejection of appeal as not maintainable - Appeal-able order - Filing of appeal before the Adjudication order - detention of goods alongwith the vehicle - Invalid E-way bill - Section 129(5) of the CGST Act 2017 & Kerala State GST Act, 2017 - HELD THAT:- This is a fit case where interference under Article 226 of the Constitution of India is warranted. On a plain and simple reading of the provisions of the Act, sub-section (3) of Section 129 envisages that the proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty under clause (a) or clause (b) or clause (c) and on payment of the amount referred to in sub-section (1) all the proceedings in respect of notice specified in subsection (3) shall be again to be concluded. The expression 'order' used in sub-section (3) can in common wording can construed to be an order. The litigants do not have the acumen of legalities of the order particularly when the word 'order' is reflected in sub-section (3). Impugned order set aside - Appeal is restored granting liberty to the petitioner to challenge the order dated 21.11.2018 in accordance with law.
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