https://www.taxtmi.com/caselaws?id=764525 The High Court held that a petition seeking provisional release of seized goods and vehicle was not maintainable where an efficacious statutory remedy existed. The petitioner was directed to pursue an appeal before the competent appellate authority under Section 107 of the GGST/CGST Act 2017, and the petition was disposed of with liberty to do so. As regards the challenge to the notice under Section 130 of the GGST/CGST Act 2017, the petitioner was left free to submit a response before the competent authority. en-us Mon, 06 Jan 2025 00:00:00 +0530 Thu, 24 Jul 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764525 The High Court held that a petition seeking provisional release of seized goods and vehicle was not maintainable where an efficacious statutory remedy existed. The petitioner was directed to pursue an appeal before the competent appellate authority under Section 107 of the GGST/CGST Act 2017, and the petition was disposed of with liberty to do so. As regards the challenge to the notice under Section 130 of the GGST/CGST Act 2017, the petitioner was left free to submit a response before the competent authority. Case-Laws GST Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764525