Alternative appellate remedy bars writ relief in GST seizure and confiscation dispute, with limitation protected for future appeal.

A writ petition challenging seizure proceedings under the Rajasthan Goods and Services Tax Act, 2017, including release of seized goods and vehicle and the penalty and confiscation orders, was not entertained because an efficacious appellate remedy was available. The High Court declined to decide the dispute on merits and relegated the petitioner to the appellate forum. It also protected the petitioner's position by observing that if an appeal is filed within three months of the Tribunal's constitution, it would be treated as filed within limitation.

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Issues: Whether the writ petition seeking release of seized goods and vehicle and challenge to the penalty and confiscation orders should be entertained when an appellate remedy was available.

Analysis: The petition arose from seizure proceedings under the Rajasthan Goods and Services Tax Act, 2017 and challenged the penalty and confiscation orders. Since the petitioner had an efficacious remedy by way of appeal, and the goods and vehicle had already been dealt with, the writ jurisdiction was not invoked for deciding the dispute on merits. The Court also protected the petitioner's position by observing that if an appeal is filed within three months of the constitution of the Tribunal, it would be treated as within limitation.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the appellate remedy.

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