Gati-Kintetsu Express Pvt. Ltd. Vs. Assistant Commissioner of State tax – 2018 (16) G.S.T.L. 18 (High Court – Calcutta)

Order of Seizure passed under Section129 of the CGST Act by the competent authority is appealable under section 107 before the Appellate Authority.

Facts: In this case, the petitioner is aggrieved by an order of seizure of vehicle passed by the authorities exercising jurisdiction under Section 129(1) o of the Central Goods and Services Tax Act, 2017. Such an 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 of non-appealable decisions and orders and that the impugned order comes within the purview of such Section. Therefore, the writ petition is not maintainable.

Issue: whether the seizure order passed by the Competent authority under section 129 of the CGST Act, is appealable under Section 107 of the CGST Act. 

Held: The High Court held that the petitioner has a statutory alternative remedy available. It would be appropriate to permit the petitioner to prefer an appeal from the impugned order before the designated appellate authority, either electronically or otherwise, in terms of Rule 109 of the West Bengal Goods and Serves Tax Act, 2017. In the event, such appeal is filed within a period of ten days from date, the appellate authority will treat the same to be within the time period stipulated for the purpose of preferring an appeal and, will proceed to hear such appeal and dispose of the same, in accordance with law.

In this case the petitioner relies upon Section 121(b) and submits that, an order of seizure is not appealable. With respect, Sub-section (b) relates to an order of seizure of books of account, register and other documents. Any other reading of the Sub-section would do violence to the Sub-section itself. If the contention of the petitioner is upheld, any order of seizure, irrespective of the fact as to whether the seizure relates to an immovable property or any other object, apart from books of account, register and other documents would become appealable. More is the reason that the petitioner should be asked to file a statutory alternative appeal. It is disposed of accordingly.

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