2023 (7) TMI 654

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.... For the Appellant Through :- Mr. Jatin Mahajan, Advocate. For the Respondent(s) Through :- Mr. K.D.S Kotwal, Dy. AG. ORDER 1. Instant petition has been filed by the petitioner seeking quashment of the order dated 17.06.2023 passed by respondent No.1 whereby the penalty under Section 129(1)(A) of the Jammu and Kashmir Goods and Service Tax Act, 2017 (hereinafter referred to as 'the Act')....

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.... all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure, shall be released,-- (a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of....

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....eized without serving an order of detention or seizure on the person transporting the goods. (2) The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances. (3) The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order....

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....sage of time, the said period of seven days may be reduced by the proper officer." 4. We have heard learned counsel for the parties and perused the annexures appended with the petition. 5. Since the remedy is available to the petitioner under Section 107 of the Act, therefore, we are not inclined to entertain this petition and accordingly, the same is dismissed. The petitioner shall be at li....