Rajasthan HC Reinforces the Alternative Remedy Rule on GST confiscation

The Rajasthan High Court declined to interfere with a confiscation order under Section 130 of the CGST/RGST Acts, directing the petitioner to pursue the statutory appeal under Section 107. The Court found that the petitioner had received a hearing and that the dispute involved contested factual issues concerning the identity of the goods, their movement and the circumstances of interception. Importantly, the Court did not adjudicate the legality or quantum of the confiscation, fine or penalty on merits.