- (1.) By the Writ Petition No.17475/2019, the petitioner has challenged the penalty order dated 4 th October, 2019 in Form GST MOV - 09 passed by the State Tax Officer, Commercial Taxes Department, GST, Bhiwadi. The petitioner has also prayed that vehicle No. HR 55X 6853, which has been seized by the Tax Authority, may also be released along with the goods.
(2.) Learned counsel for the petitioner submitted that the impugned order, passed by the respondent No.4, is an illegal order and further, the penalty, under Section 129(1)(b) of the Rajasthan State Goods and Services Tax Act, 2017 (for short "the Act of 2017"), has also been illegally imposed.
(3.) Learned counsel Mr.RB Mathur, appearing for the respondents, submitted that the writ petition is not an appropriate remedy, for which, the petitioner has approached this Court. The grievances, which are raised in the present writ petition, can always be agitated before the Appellate Authority by way of filing appeal.;