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2023 (8) TMI 734 - KERALA HIGH COURTSeeking release of retained goods - contention of the second respondent that he has not received Ext P4 request is untenable because as per the postal delivery form submitted by the learned counsel for the petitioner, it shows that Ext P4 order was delivered to the second respondent on 06.02.2023 - HELD THAT:- Section 112 of the CGST Act provides that any person aggrieved by an order passed under Section 107 or Section 108 of the Act has a remedy to file an appeal before the Appellate Tribunal. It may be true that the Appellate Tribunal has not been constituted till date. But, the fact remains that Ext P3 order was passed on 10.01.2023 and the respondents have not worked out their alternative remedies till date. Taking note of the fact that Ext P3 order was passed as early as on 10.01.2023, and the respondents have not taken any steps to challenge Ext P3 order, there are no justifiable or cogent reason for the respondents to refuse to accept Ext P3 order. The request of the petitioner is reasonable and just. The first respondent is directed to release the goods covered by Ext P1 demand, by passing a release order in Form GST MOV-05, within a period of two weeks from the date of receipt of a certified copy of this judgment, after permitting the petitioner to remit the modified demand as per Ext P3 appellate order - petition allowed.
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