The Court has held that the writ jurisdiction under Article 226 of the Constitution of India, as against the appellate order passed against the order of seizure under Section 129 (3), would not be maintainable. Consequently, the Writ Petition is dismissed.
Section 112 of CGST Act, 2017— Appellate Tribunal ----- The petitioner challenged the order of seizure, passed under Section 129 (3). The petitioner preferred an Appeal under Section 107 of the Act, which too was dismissed by the Appellate Authority on 27th January, 2021. The court observed that the statutory remedy provided under the statute is available to the petitioner, under Section 112 of the Act by approaching before the Appellate Tribunal, as against the order passed in appeal under Section 107 of the Act.
Held that—The Hon’ble High Court dismissed the writ Petition with liberty to the petitioner to approach the Appellate Tribunal against the appellate order under Section 112 of the Act. The State has already constituted the Appellate Tribunal, as per the provisions contained under Section 110 of the Act, 2017.
The Court has held that the writ jurisdiction under Article 226 of the Constitution of India, as against the appellate order passed against the order of seizure under Section 129 (3), would not be maintainable. Consequently, the Writ Petition is dismissed.
Section 112 of CGST Act, 2017— Appellate Tribunal ----- The petitioner challenged the order of seizure, passed under Section 129 (3). The petitioner preferred an Appeal under Section 107 of the Act, which too was dismissed by the Appellate Authority on 27th January, 2021. The court observed that the statutory remedy provided under the statute is available to the petitioner, under Section 112 of the Act by approaching before the Appellate Tribunal, as against the order passed in appeal under Section 107 of the Act.
Held that—The Hon’ble High Court dismissed the writ Petition with liberty to the petitioner to approach the Appellate Tribunal against the appellate order under Section 112 of the Act. The State has already constituted the Appellate Tribunal, as per the provisions contained under Section 110 of the Act, 2017.