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2020 (7) TMI 669 - HC - GSTMaintainability of appeal - alternative remedy of appeal - Release of seized goods along with conveyance - Confiscation - appealable order or not - section 130 of CGST Act - HELD THAT:- As a final order of confiscation has been passed and the same being an appealable order, we relegate the writ applicant to file a statutory appeal as provided under Section 107 of the Act. Along with the appeal, it shall be open for the writ applicant to prefer a Miscellaneous Application under section 67(6) of the Act 2017 for provisional release of the vehicle pending the final disposal of the appeal. If any such application under section 67(6) of the Act is filed by the writ applicant, then the authority concerned shall look into the same at the earliest and pass an appropriate order in accordance with law - application disposed off.
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