Gati-Kintetsu Express (P) Ltd. Vs Assistant Commissioner of State Tax
Date: June 8, 2018
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Debangsu Basak
Subject Matter
Seizure order under Section 129 is appealable under Section 107
Summary
The petitioner is aggrieved by an order of seizure of vehicle passed by the authorities exercising jurisdiction under section 129(3) of the Central Goods and Services Tax Act, 2017 . The petitioner relies upon section 121(b) and submits that, a…
An order of seizure passed under section 129(1) of the Central Goods and Services Tax Act, 2017 is under challenge in the present writ petition. The order is appealable under section 107 of the Act of 2017. Learned advocate for the petitioner submits that, the order comes within the purview of section 121 of the Act of 2017. He submits that, section 121 of the Act of 2017 carves out an exception o…