Court Denies Writ Application on Confiscation Order; Appeal Available u/s 107 of GST Act for Ex-Parte Issue.

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....Validity of final order of confiscation - ex-parte order - this writ application is not entertained on the short ground that the writ applicant has a statutory remedy of filing an appeal before the Appellate Authority under Section 107 of the Act. If any appeal is filed, the writ applicant can take up, as one of the grounds while challenging the final order of confiscation, that the same is ex-parte, or to put it in other words, no opportunity of hearing was given to the dealer. - HC....