Since the challenge to the order relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, this court leave it open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the CGST Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh.
The release of the goods and vehicles would be subject of the compliance of the requisite conditions by the petitioner.
Goods in transit— In the instant case, petitioner is challenging the order of the original authority under Section 129 (1) (b) of the CGST as also the order of the first appellate authority under Section 107 of the Act for levy of tax and penalty, the contention of the learned counsel for the petitioner that G.S.T. Tribunal under the Act, 2017 has yet not been constituted. As a result of which, the petitioner cannot avail the remedy of appeal to the Appellate Tribunal under Section 112 of the Act, 2017.
Further contention is that the petitioner has shown his willingness to pay the tax and penalty fixed by the C.G.S.T. authority under Section 129 (1) (b) of the Act, 2017 but the vehicle/tractor and goods seized under Section 129 of the Act, have not been released.
Held that— Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, we leave it open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the CGST Act/ U.P. GST Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh.
we may note that a self contained procedure has been provided under the C.G.S.T. Act, 2017 for release of the vehicle on fulfillment of the conditions after seizure of the goods and conveyance under Section 129 of the Act, itself. The petitioner has to comply with the provisions of the Act. The release of the goods and vehicles would be subject of the compliance of the requisite conditions by the petitioner.
Since the challenge to the order relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, this court leave it open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the CGST Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh.
The release of the goods and vehicles would be subject of the compliance of the requisite conditions by the petitioner.
Goods in transit— In the instant case, petitioner is challenging the order of the original authority under Section 129 (1) (b) of the CGST as also the order of the first appellate authority under Section 107 of the Act for levy of tax and penalty, the contention of the learned counsel for the petitioner that G.S.T. Tribunal under the Act, 2017 has yet not been constituted. As a result of which, the petitioner cannot avail the remedy of appeal to the Appellate Tribunal under Section 112 of the Act, 2017.
Further contention is that the petitioner has shown his willingness to pay the tax and penalty fixed by the C.G.S.T. authority under Section 129 (1) (b) of the Act, 2017 but the vehicle/tractor and goods seized under Section 129 of the Act, have not been released.
Held that— Since the challenge to the impugned orders relates to questions of fact and the Appellate Tribunal is the last fact finding authority, therefore, we leave it open for all the petitioners to challenge the impugned orders before the Appellate Tribunal under Section 112 of the CGST Act/ U.P. GST Act as and when the State Bench and Area Benches of the Appellate Tribunal are constituted in the State of Uttar Pradesh.
we may note that a self contained procedure has been provided under the C.G.S.T. Act, 2017 for release of the vehicle on fulfillment of the conditions after seizure of the goods and conveyance under Section 129 of the Act, itself. The petitioner has to comply with the provisions of the Act. The release of the goods and vehicles would be subject of the compliance of the requisite conditions by the petitioner.