2022 (7) TMI 1580

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.... J. 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri B.P. Singh Kachhawaha, learned Standing Counsel for the State-respondents. 2. This writ petition has been filed praying for the following relief:- "(a) issue a writ, order or direction in the nature of MANDAMUS directing the respondent authorities to release the goods and the Vehicle No. NL-01-Q-5655 without demand....

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.... the writ petition on the ground that against the impugned order, the petitioner has remedy of appeal under Section 107 of the CGST/SGST Act, 2017 and, therefore, the writ petition deserves to be dismissed on the ground of alternative remedy. 4. Learned counsel for the petitioner does not dispute that the petitioner has remedy of appeal under Section 107 of the Act, 2017. 5. In view of the afore....