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    <title>2019 (12) TMI 161 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the petitions challenging the order-in-original for confiscation of vehicles under the CGST Act, emphasizing the availability of an appeal remedy under section 107 of the Act. The court found that while the impugned order lacked reasoning, it was not without jurisdiction. It concluded that there was no breach of natural justice in the issuance of show cause notice and opportunity for a hearing. Citing the rule of alternative remedy, the court held that a writ petition should not be entertained when a statutory forum exists for redressal. Therefore, the court declined jurisdiction under Article 226 and dismissed the petitions as not maintainable.</description>
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    <pubDate>Thu, 28 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2019 (12) TMI 161 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=389278</link>
      <description>The court dismissed the petitions challenging the order-in-original for confiscation of vehicles under the CGST Act, emphasizing the availability of an appeal remedy under section 107 of the Act. The court found that while the impugned order lacked reasoning, it was not without jurisdiction. It concluded that there was no breach of natural justice in the issuance of show cause notice and opportunity for a hearing. Citing the rule of alternative remedy, the court held that a writ petition should not be entertained when a statutory forum exists for redressal. Therefore, the court declined jurisdiction under Article 226 and dismissed the petitions as not maintainable.</description>
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      <pubDate>Thu, 28 Nov 2019 00:00:00 +0530</pubDate>
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