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2021 (8) TMI 1180 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - detention of conveyance and goods - section 129 and 130 of CGST Act - HELD THAT:- Though the learned Advocate Mr. Joshi has submitted that the order is passed by the respondent on presumptions and surmises, and merely relying on the statement of the driver, the said submission cannot be accepted. It transpires from the documents on record that the petitioner was afforded an opportunity of hearing by issuing a showcause notice, but the same was not responded to by the petitioner. Now, since a final order has been passed under Section 130 of the CGST Act, the proper course would be to file an Appeal as provided for under the Statute. As there is an alternative equally efficacious remedy available to the petitioner, the Court is not inclined to entertain the present petition - Petition dismissed.
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