The writ petition is not maintainable as the impugned order passed u/s 130 is appealable under Section 107 of the Act, 2017.
Section 130 of the CGST Act, 2017 – Goods in Transit --The petitioner challenged the order dated 06.03.2020 under Section 130 of Act, 2017 passed by the Deputy Commissioner (SIB), Commercial Tax, Mirzapur Range, Mirzapur. The respondent’s counsel submitted that the writ petition is not maintainable as the impugned order is appealable under Section 107 of the Act, 2017.
Held that:- The Hon’ble High Court dismissed the petition on the ground of statutory remedy of appeal.
The writ petition is not maintainable as the impugned order passed u/s 130 is appealable under Section 107 of the Act, 2017.
Section 130 of the CGST Act, 2017 – Goods in Transit --The petitioner challenged the order dated 06.03.2020 under Section 130 of Act, 2017 passed by the Deputy Commissioner (SIB), Commercial Tax, Mirzapur Range, Mirzapur. The respondent’s counsel submitted that the writ petition is not maintainable as the impugned order is appealable under Section 107 of the Act, 2017.
Held that:- The Hon’ble High Court dismissed the petition on the ground of statutory remedy of appeal.