Writ interference at GST confiscation notice stage declined, with statutory appeal and provisional release remedies left open.

A writ court should not interfere at the stage of a GST MOV-10 show-cause notice in confiscation proceedings under the CGST regime where statutory remedies remain available. The Gujarat HC declined interference, holding that the petitioner must pursue the prescribed process and that an appeal would lie against any final confiscation order. It also left the petitioner free to seek provisional release of the goods and conveyance under the relevant statutory provision.

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Issues: Whether the writ court should interfere at the stage of a show-cause notice issued in FORM GST MOV-10 in confiscation proceedings under the CGST regime, and whether the petitioner should be left to pursue statutory and provisional-release remedies.

Outcome: The Court declined to interfere at this stage, observed that an appeal would lie against any final confiscation order, and left it open to the petitioner to seek provisional release of the goods and conveyance under the statutory provision.

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