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2022 (9) TMI 1108 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Release of detained goods alongwith vehicle - opportunity of hearing to the petitioner not provided - principles of natural justice - HELD THAT:- Considering the facts and circumstances and that the petitioner has alternative remedy of appeal under Section 107 of CGST Act, petitioner is allowed liberty to approach the appellate authority against the impugned order 29th July, 2020 passed under FORM GST MOV-09. On his approaching, the Deputy Commissioner, CGST & Central Excise, Division, Ramgarh (respondent no. 2) shall provide GSTIN No. with ID and password to the petitioner, so that the petitioner can prefer an appeal on-line. In case, the appeal is not accepted on-line for any technical reason, he may have liberty to prefer an appeal manually before the appellate authority, CGST and Central Excise, Ranchi. Writ petition is disposed off.
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