GST seizure order appealability: writ not entertained because the statutory appellate remedy applied despite the non-appealable exception.

The non-appealable exception under the GST appellate scheme was confined to seizure or retention of books of account, registers and other documents, and could not be expanded to cover every seizure order. A seizure order for a vehicle was therefore treated as appealable under the statutory appellate provision, and the writ petition was not entertained because an alternative appellate remedy was available. The text also notes that the appeal could be filed electronically or otherwise.

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Issues: (i) Whether an order of seizure of vehicle passed under the goods and services tax law was appealable under the appellate provision or fell within the exception for non-appealable orders, and whether the writ petition was maintainable despite the statutory remedy.

Analysis: The appellate provision was construed to make decisions and orders under the Act appealable, while the exception for non-appealable matters was held to be confined to seizure or retention of books of account, registers and other documents. The exception could not be expanded to cover every seizure order. The petitioner therefore had a statutory appeal remedy, and the availability of filing such appeal electronically or otherwise was recognised.

Conclusion: The seizure order was held to be appealable under the statutory appellate provision, the writ petition was not entertained, and the petitioner was directed to pursue the alternative appellate remedy.

Final Conclusion: The challenge was disposed of by requiring resort to the statutory appeal, and the narrow exception for non-appealable orders was not applied to the seizure order in question.

Ratio Decidendi: The non-appealable exception for seizure or retention orders is confined to books of account, registers and other documents, and a seizure order not covered by that exception must be pursued by the statutory appellate remedy rather than by writ.

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