https://www.taxtmi.com/caselaws?id=783995 A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the WBGST/CGST Acts was held not maintainable due to availability of a statutory appeal under s.107. Applying the settled exceptions to the alternate-remedy rule, the HC held the dispute did not disclose "no notice no hearing" or lack of jurisdiction; the alleged denial of personal hearing was fact-intensive and the record showed non-appearance, warranting appellate adjudication rather than writ scrutiny, and the CBIC circular could not preclude action where genuineness of the transaction was doubtful. The petition was disposed of with liberty to appeal, and interim release of goods/conveyance was directed on payment of s.129(1)(a) penalty and furnishing bank guarantee for the s.129(1)(b) balance. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783995 A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the WBGST/CGST Acts was held not maintainable due to availability of a statutory appeal under s.107. Applying the settled exceptions to the alternate-remedy rule, the HC held the dispute did not disclose "no notice no hearing" or lack of jurisdiction; the alleged denial of personal hearing was fact-intensive and the record showed non-appearance, warranting appellate adjudication rather than writ scrutiny, and the CBIC circular could not preclude action where genuineness of the transaction was doubtful. The petition was disposed of with liberty to appeal, and interim release of goods/conveyance was directed on payment of s.129(1)(a) penalty and furnishing bank guarantee for the s.129(1)(b) balance. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783995