Goods Transport Case: Statutory Remedies Prevail, Appellate Path Opened for GST Invoice Dispute Resolution

GST dispute involving goods transportation and tax invoice mismatch. HC found alternate statutory remedies available under GST Act. Directed petitioner to file appeal within 10 days, seek provisional release of detained goods, and allowed statutory appellate authority to review case within four weeks. Writ petition disposed of without costs, providing procedural guidance for resolution.

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Issues:
The judgment involves challenging impugned proceedings in ADJ No.04/2023-24/Adjudication-2 and Form GST MOV-09- Order of Demand of Tax and Penalty in GST MOV Order No.04/2023-24/Adjudication-2, seeking to quash them as illegal, arbitrary, and void ab initio.

Facts:
The petitioner, a registered dealer under the GST Act, entered into a transaction for supplying goods to a customer through a 'Bill to' – 'Ship to' arrangement. Despite providing all necessary details in tax invoices and e-way bills, the goods vehicle was intercepted by the first respondent on the grounds of a mismatch in the delivery address. Subsequently, a penalty of Rs.3,51,000/- was levied, leading to the present challenge through a Writ Petition.

Arguments:
The petitioner's counsel cited a previous judgment with similar facts where the impugned order was quashed, emphasizing the need for relief in the current case. In response, the Government Advocate referred to another court order directing the petitioner to explore alternate remedies under Section 107 of the GST Act.

Judgment:
The Court noted the similarity between the previous cases and the present one, highlighting that disputed factual questions cannot be addressed in a Writ Petition under Article 226 when alternate remedies are available under the law. Consequently, the Writ Petition was disposed of with the following directions:
- The petitioner can file a statutory appeal within ten days, with no limitation on the appeal against the Writ Petition.
- The petitioner can seek provisional release of the detained goods and vehicle under Section 129(1) of the GST Act.
- The Appropriate Authority must decide on the interim application promptly and the Statutory Appellate Authority should consider releasing the goods and vehicle within four weeks.
- Any application under Section 129(6) of the GST Act will be expedited without delay. No costs were awarded, and connected miscellaneous petitions were closed.

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