2024 (10) TMI 1023 - HC - GST

GST Penalty Challenge Redirected: Writ Dismissed, Appeal Path Opened Under Section 107 for Statutory Remedy

HC allowed the writ petition, directing the petitioner to pursue the alternative remedy of appeal under the GST Act. The court granted liberty to file an ... Maintainability of petition - availability of alternative remedy - Penalty u/s 129(1)(a) of the Central Goods & Services Tax Act, 2017 - seeking release of detained goods - HELD THAT:- This Court, in view of the aforesaid submission, is disposing of the instant writ petition, on the ground of availability of alternative remedy of appeal, granting liberty to the writ petitioner to prefer appeal, raising all points, before the appellate forum, if not already preferred. Petition disposed off. The High Court of Jharkhand disposed of a writ petition seeking relief from a penalty imposed under the Central Goods & Services Tax Act, 2017. The court directed the petitioner to pursue the alternative remedy of appeal and granted liberty to do so. The appeal, if filed, should be decided in accordance with the law.