2022 (1) TMI 493

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..... RESPONDENT : GP-SMT.M.M.JASMIN JUDGMENT Petitioner challenges the proceedings initiated under Section 130 of the Central Goods and Service Tax Act, 2017 (for short 'the Act'). Exts.P3, P3 (a) and P3 (c) are the proceedings initiated by the 1 st respondent under Section 129 of the CGST Act. Thereafter, by Ext.P4, notice under MOV 10 was issued to the petitioner, intiating confiscation pro .....

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..... efer the appeal, in accordance with law. Having regard to the submissions made by Smt.M.M.Jasmine, learned Government Pleader, I am of the view that petitioner must be relegated to pursue the statutory remedy of appeal under Section 107 of the Act. Accordingly, this writ petition is dismissed without prejudice to the right ot the petitioner to pursue the statutory remedy of appeal.
Case laws, .....

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