GST Charcha – Seizure Order of Goods: Appealable or Not?

Categories: GST CHARCHA
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As seen recently after implementation of E-Way Bill, effectively from April 1, 2018, multiple cases of seizures of the goods/conveyances in transit by the department by way of Order passed under Section 129(1) of CGST Act, 2017 (“CGST Act”), has raised concerns as to whether the order of seizure of goods under Section 129(1) of CGST Act is appealable or not?

In this regard, various Writs have been filed before different High Courts across the Country and divergent views have been found with respect to the maintainability of the Writ petitions against the Order of seizure of goods.

This GST Charcha deciphers into relevant provisions of GST Law along with legal jurisprudence to determine whether the Order of seizure of goods by the Revenue is appealable or not under the provisions of the CGST Act?

Legal provisions:

Section 107(1) of the CGST Act states that “any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person”.

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