Writ cannot be filed for release of goods if appeal is pending before Commissioner

Kalebudde Logistics Vs Commercial Tax Officer (Karnataka High Court)

When the appeal is pending against the main order, the petitioner could not have filed writ petition for release of goods which are subject matter of appeal. Section 129 and 130 of the Act provides for release of goods on payment of fine. Accordingly, the writ petition is rejected. It is open for the petitioner to seek appropriate interim relief in the pending appeal, if law permits.

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