GST penalty challenges and seizure release turn on statutory appeal and the effect of an unstayed appellate order.

GST penalty disputes may be directed to the statutory appellate remedy where the challenge is against a penalty order. The document also notes that, where an appellate order exists and no stay is operating, the authority must justify continued detention of the goods and vehicle and consider release of the consignment and truck accordingly. The focus is on the availability of appeal as the primary remedy and the effect of an unstayed appellate order on seizure-related restraint.

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Issues: (i) Whether the petitioner should be relegated to the appellate remedy against the penalty order under the GST regime. (ii) Whether the goods and vehicle liable to seizure should be released in view of the appellate order and the absence of any stay.

Outcome: The petitioner was informed to pursue the statutory appeal, and the authority was called upon to explain why the consignment and truck were not being released despite the appellate order and no stay being in force.

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