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2023 (12) TMI 553 - KARNATAKA HIGH COURTMaintainability of petition - availability of alternative remedy - confiscation of the goods and conveyance for realisation of penalty and fine - HELD THAT:- In the light of the submission that same order may be passed, petition is disposed of reserving liberty to the petitioner to challenge the impugned order in terms of Section 107 of the Karnataka Goods and Services Tax Act, 2017. It is further observed that time spent during the pendency of the present proceedings can be sought to be excluded while calculating the period of limitation. The petition is disposed of granting liberty to the petitioner to avail substantive remedy as against the impugned order subject to the above observation.
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