2019 (12) TMI 1267

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....r the appellant-writ petitioner, Mr. C.S. Rawat, learned Additional Chief Standing Counsel for the State Government, Mr. V.K. Kapruwan, learned Standing Counsel for the Uttarakhand Forest Development Corporation and, with their consent, the Special Appeal is disposed of at the stage of admission. 2. This intra-Court appeal is preferred by the appellant-writ petitioner aggrieved by the order passed by the learned Single Judge in Writ Petition (M/S) No. 2190 of 2019 dated 31.07.2019, whereby the learned Single Judge dismissed the Writ Petition on the ground of alternative remedy. 3. The appellant-writ petitioner purchased timber from the Uttarakhand Forest Development Corporation, a statutory Corporation created under Section 3 of the U....

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....arned counsel for the appellant-writ petitioner, would submit that the proceedings under challenge is an order of detention of goods under Section 129 of the CGST Act; it is against the demand raised on detention of the goods, for payment of tax and penalty, that the writ jurisdiction of this Court was invoked; tax has already been paid to the Corporation before the goods were even transported by the appellant-writ petitioner; the remedy, under Section 107 of the CGST Act, is not efficacious since Sub-Section (6) of Section 107, which requires 10% of the disputed amount to be paid, only provides for stay of payment of the remaining amount, and nothing more; the appellant-writ petitioner would not be able to take delivery of the seized goods....

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....Act. 7. Section 107(6) of the CGST Act stipulates that no appeal shall be filed, under Sub-Section (1), unless the appellant has paid - (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to 10% of the remaining amount of tax in dispute arising from the said order, in relation to which the appeal has been filed. Section 107(7) of the CGST Act stipulates that, where the appellant has paid the amount under Sub-Section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. 8. On a conjoint reading of Sub-Sections (1), (6) and (7) of Section 107 of the CGST Act, it is evident that, while an appeal can be filed a....