If assessee has efficacious alternative remedy, but bona fide it approaches Court, then his proceedings cannot be detained.

1. The petitioner, a registered dealer under the Central Goods & Service Tax Act, 2017 & State Goods & Service Tax Act, 2017, faced detention proceedings against its goods. Having invited Ext.P10 proceedings under Section 129(3) of the CGST Act, the petitioner approached this Court assailing those proceedings.

2. The petitioner pleads that it has no alternative remedy because the Appellate Authority has not taken any decision under the Act. In response of the submissions made by the petitioner's counsel, the Government Pleader submits that, on 27.6.2018, the Central Government constituted an Appellate Authority and the petitioner can approach that Authority.

3. Heard the learned counsel for the petitioner and the learned Government Pleader.

4. It seems that the Government constituted the Appellate Authority very recently, the petitioner may not be aware of that development. The Government Pleader toady handed over a copy of notification No.CT/22046/2017-C1 dated 11/7/18. It reads as follows:

“In exercise of the powers conferred by sub-section (1) of section 5 of the Keala Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the said Act), the Commissioner here by appoint the authorities mentioned in column (1) of the schedule to exercise the powers conferred under Section 107 of the said Act within the area specified in column (2).

5. I agree that the petitioner has efficacious alternative remedy, but bona fide it has approached this Court.

Therefore, I dispose of this writ petition, holding that the petitioner may approach the Appellate Authority expeditiously. To facilitate the petitioner's approaching the appellate forum, this court restrains the respondents from taking any coercive steps, including invoking the Bank guarantee, for one month. Sd/-

DAMA SESHADRI NAIDU, JUDGE.