Sec. 107 and 121 of the Central Goods and Services Tax Act, 2017 — Appeal — The petitioner is aggrieved by an order of seizure of vehicle passed by the authorities exercising jurisdiction u/s 129(3) of the Central Goods & Service Tax Act, 2017. Such an order is appealable u/s 107 of the Act of 2017. Section 107 allows any person aggrieved by any decision or order passed under the Act or the State Goods and Services Tax Act to file an appeal before the appellate authority as may be prescribed. However, section 121 of the Act carves out an exception of non-appealable decision and orders and that the impugned order comes within the purview of such section. Learned advocate for the petitioner submits that the Goods and Services Tax Act portal does not have provisions for filing an appeal. Government advocate submits that an appeal be filed either electronically or otherwise. Calcutta High Court while disposing of the appeal held that:—The petitioner has a statutory alternative remedy available. It would be appropriate to permit the petitioner to prefer an appeal from the impugned order before the designated appellate authority, either electronically or otherwise, in terms of Rule 109 of the West Bengal Goods and Services Tax Act, 2017. In the event, such appeal is filed within a period of ten days from date, the appellate authority will treat the same to be within the time period stipulated for the purpose of preferring an appeal and, will proceed to hear such appeal and dispose of the same, in accordance with law. Learned Additional Advocate General appearing for the respondents submits that, an order of imposition of penalty is also under challenge. More is the reason that the petitioner should be asked to file a statutory alternative appeal.[2018] 51 TUD 156 (CAL)