2018 (6) TMI 108 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 385 (All.) – Alternative remedy of appeal – Penalty in excess of 50% of value of goods – section 129 (1) (b) of UPGST Act – Release of seized goods on furnishing of security for applicable tax and additional penalty – Held that:- Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Service Tax Act, 2017 read with Rule 109 A of the Rules – the instant writ petition is disposed of with the direction that in case, the petitioner files an appeal against the order dated 30.11.2017 within the next one week from today, the same shall be heard and decided in accordance with law by
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017 issued u/s 129(3) of UPGST Act as well as order dated 30.11.2017 passed u/s 129 (3) of the Act by which the respondent no.4 has directed the petitioner to deposit the penalty in excess of 50% of value of goods contrary to section 129 (1) (b) of the Act. There is a second prayer also seeking a writ of mandamus to release the goods covered under seizure memo dated 22.11.2017 on the furnishing security for 'applicable tax' as well as additional penalty @ 50% of value of goods as reduced by tax paid thereon as per Section 129 (1) (b) of UPGST Act 2017 and vehicle forthwith. Against the order dated 30.11.2017 the petitioner has an statutory efficacious alternative remedy of filing an appeal under Section 107 of the U.P. Goods and Ser
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