Writ relief for seized goods declined where appeal was pending and interim relief could be sought there.

A writ petition for release of seized goods and conveyance under the Karnataka Goods and Services Tax Act, 2017 was not entertained because an appeal against the detention order had already been filed. The text indicates that the petitioner could seek release and any permissible interim protection in the pending appeal, rather than pursue parallel writ relief. The writ petition was therefore rejected.

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Issues: Whether a writ petition seeking release of seized goods and conveyance could be entertained when an appeal against the detention order was already pending, and whether the petitioner should be relegated to seek interim relief in the appeal.

Analysis: The goods and conveyance were detained and proceedings were initiated under the Karnataka Goods and Services Tax Act, 2017. An order had already been passed directing payment of tax and penalty, and the petitioner had preferred an appeal against that order. In those circumstances, the request for release of the goods could be worked out in the pending appeal, including by seeking interim relief where permitted by law.

Conclusion: The writ petition was not entertained and was rejected.

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