TMI Blog2020 (12) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... conveyance - inter-state transaction - contravention of Sub-Sections (i) and (v) of the provisions of Section 130(1) of the KGST Act/CGST Act - HELD THAT:- This Court is of the considered view that the petitioner must avail the alternative remedy under Section 107 of the CGST Act. At this point of time, Sri Hema Kumar, learned Additional Government Advocate points out that the authorities hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the impugned order dated 19.10.2020. 2. The Commercial Tax Officer (Enforcement)-16 South Zone, Bangalore by the impugned order has passed orders for confiscation of Goods and Conveyance under Section 130 of the Karnataka Goods and Services Tax Act, 2017 (For short, KGST Act ) and the Central Goods and Services Tax Act, 2017 (For short, CGST Act ) as well as Integrated Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty. 4. Sri N.Hema Kumar, learned Additional Government Advocate submits that the petitioner has an alternative remedy under Section 107 of the CGST Act and the time within such alternative remedy could be availed has not expired. On the question whether an appeal could lie under Section 107 of the CGST Act, a Division Bench of this Court in Writ Appeal No.3974/2019 has affirmed that indeed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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