Petition dismissed as alternative remedy under Section 107 GGST/CGST Act 2017 available; response allowed under Section 130

The HC held that the petition was not maintainable as an alternative remedy existed under Section 107 of the GGST/CGST Act 2017, allowing the petitioner to appeal before the competent appellate authority. The petition was disposed of with liberty granted to file such an appeal. Regarding the challenge to the notice under Section 130 of the Act, the petitioner was permitted to submit a response before the appropriate authority.

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The Gujarat High Court, comprising HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL and HONOURABLE MR. JUSTICE PRANAV TRIVEDI, addressed a petition involving the seizure of goods under the Gujarat Goods and Services Tax Act, 2017 (GGST Act) and the Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner, claiming ownership of the seized goods, contested the invocation of Section 130 of the GGST Act without first applying Section 129, which deals with detention and seizure.

The Court noted that a notice in Form GST MOV-2 was issued on 01.12.2024, followed by an order of detention on 02.12.2024 under Section 129(1). However, the petition lacked details on proceedings against the transporter. The petitioner sought provisional release of the goods and vehicle detained under Section 129.

The Court determined that the petitioner has an "appropriate statutory alternative remedy" by filing an appeal under Section 107 of the GGST/CGST Act before the competent appellate authority. The petition was disposed of, granting the petitioner the liberty to file an appeal and respond to the notice under Section 130 before the competent authority.

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