2024 (12) TMI 453 - HC - GST

Vehicle confiscation upheld as petitioner must pursue Section 107 statutory appeal remedy instead of direct writ petition

The HC dismissed the writ petition challenging confiscation of goods and vehicle along with penalty imposition. Petitioner argued the confiscation was ... Maintainability of petition - availability of alternative remedy - Confiscation of goods alongwith vehicle - It is the case of the petitioner that confiscation of goods and vehicles and imposition of penalty is illegal, inasmuch as, the vehicle of the petitioner was on way for weighing of the goods in the weighing machine within the declared principal place of business - HELD THAT:- In view of the availability of the alternate remedy available to the petitioner, the writ petition is accordingly dismissed, however, the petitioner is relegated to avail the remedy of appeal available to him under Section 107 of the Act of 2017. The petitioner challenged the order confiscating goods and vehicles under Section 130 of the Uttarakhand GST Act, 2017. The court dismissed the writ petition, stating the petitioner can appeal under Section 107 of the Act. The order was served on the petitioner and uploaded on the GST portal.