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    <title>2022 (9) TMI 1108 - JHARKHAND HIGH COURT</title>
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    <description>HC allowed petitioner&#039;s writ petition by directing access to appellate remedy under Section 107 of CGST Act. Petitioner&#039;s vehicle was detained under Section 129, and amount paid under protest. HC ordered Deputy Commissioner to provide GSTIN credentials for online appeal filing, without examining case merits, emphasizing alternative statutory remedy.</description>
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      <description>HC allowed petitioner&#039;s writ petition by directing access to appellate remedy under Section 107 of CGST Act. Petitioner&#039;s vehicle was detained under Section 129, and amount paid under protest. HC ordered Deputy Commissioner to provide GSTIN credentials for online appeal filing, without examining case merits, emphasizing alternative statutory remedy.</description>
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