Threshold constitutional challenge to GST detention, tax and penalty provisions deferred as the grievance was routed through statutory process.

A constitutional challenge to the GST provisions on detention, tax and penalty was not examined at the threshold. The HC held that the grievance should be considered within the statutory framework rather than by immediate vires adjudication, and notice was directed to the respondents. The document reflects a restrained approach to early constitutional review where the dispute is to proceed through the ordinary legal process.

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Issues: Whether the petitioners challenge to the constitutional validity of the provisions relating to detention, tax and penalty under the goods and services tax regime required immediate adjudication, and whether notice should issue.

Outcome: The Court declined to examine the vires at the threshold, chose to address the grievance within the statutory framework, and directed notice to the respondents.

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