GST detention and confiscation challenge left to statutory objections against the Section 130 notice

The Gujarat HC noted that a writ petition challenging detention and confiscation proceedings under the GST regime did not warrant quashing at that stage, and the impugned proceedings were left undisturbed. The petitioner was permitted to pursue objections to the show cause notice issued under Section 130 in accordance with law. The decision therefore preserves the statutory process and confines the challenge to the notice stage rather than granting immediate writ relief.

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Issues: Whether the writ petition seeking quashing of detention and confiscation proceedings under the GST regime called for substantive adjudication, and whether the petitioner could contest the show cause notice issued under Section 130.

Outcome: The writ application was disposed of without quashing the impugned proceedings, while leaving the petitioner to pursue objections to the show cause notice in accordance with law.

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