Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri B.P. Singh Kachhawaha, learned Standing Counsel for the State-respondents.

This writ petition has been filed praying for the following relief:-

“(a) issue a writ, order or direction in the nature of MANDAMUS directing the respondent authorities to release the goods and the Vehicle No. HR-55-R-5639 without demanding any security from the petitioner;

(b) issue a writ, order or direction in the nature of CERTIORARI quashing the impugned order dated 16.06.2022 passed by respondent No. 2 under Section 129(1) of the State Goods and Service Tax Act, 2017;

(c) issue a writ, order or direction in the nature of CERTIORARI quashing the impugned order dated 28.06.2022 passed by respondent No. 2;

(d) issue a writ, order or direction in the nature of CERTIORARI quashing the impugned GST DRC-07 creating a demand of tax and penalty equal to Rs.90,62,400/- on 28.06.2022.“

Learned Standing Counsel has raised a preliminary objection as to the maintainability of the writ petition on the ground that against the impugned order, the petitioner has remedy of appeal under Section 107 of the CGST/SGST Act, 2017 and, therefore, the writ petition deserves to be dismissed on the ground of alternative remedy.

Learned counsel for the petitioner does not dispute that the petitioner has remedy of appeal under Section 107 of the Act, 2017.

In view of the aforesaid and without expressing any opinion on merits of the case of the petitioner, this writ petition is dismissed on the ground of alternative remedy leaving it open for the petitioner to file an appeal before the Appellate Authority. In the event, an appeal is filed by the petitioner within 10 days from today along with a certified copy of this order, it shall be decided by the Appellate Authority in accordance with law, expeditiously.