M/S Shah Concast PVT. LTD. vs. State Of Uttarakhand

Held

The Court held that the impugned order was indeed appellable under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017, before the Commissioner. This appellate mechanism provides the petitioner with a right to get their goods and vehicle released, subject to furnishing a security in the form of a bank guarantee to the concerned Department. As an efficacious alternative remedy was available to the petitioner, the High Court found no reason to interfere with the matter. Therefore, the writ petition was dismissed on the ground of the availability of an alternative remedy.

Facts

The petitioner's truck, carrying iron rods, was apprehended by the Commercial Tax Department, Rudrapur. The petitioner failed to produce the necessary documents, leading to the imposition of a tax and penalty totaling Rs. 2,52,810/-. The truck was also seized. The petitioner sought release of the goods and the truck. The State counsel argued that the order under challenge was appealable under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017, before the Commissioner. The Court noted that the impugned order was indeed appealable, and the petitioner could obtain the release of goods and the vehicle upon furnishing security.

Key Issues

1. Whether the petitioner has an alternative remedy available against the order of detention and seizure of goods and conveyance under the Uttarakhand Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that under Section 67(6) read with Section 129 of the Uttarakhand Goods and Services Tax Act, 2017, the goods are liable to be released on furnishing security. Revenue's contention: The State counsel submitted that the order under challenge is an appellable order under Section 107 of the Uttarakhand Goods and Services Tax Act, 2017, before the Commissioner, providing an alternative remedy to the petitioner.