GST detention and confiscation notice challenge: goods released under interim order, with the writ disposed without final merits ruling.

GST detention disputes concerning release of detained goods and conveyance, and the maintainability of a threshold challenge to a confiscation show cause notice, were noted in the Gujarat HC. The goods and vehicle had already been released under an earlier interim order, and the confiscation proceedings were stated to remain pending under the notice. The writ application was disposed of without a final adjudication on the legality of the notice, leaving the substantive confiscation issue unresolved on the record provided.

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Issues: Whether the detained goods and conveyance were entitled to release under the GST detention provisions, and whether a show cause notice under the confiscation provision could be questioned at the threshold.

Outcome: The goods and vehicle had already been released pursuant to the earlier interim order, the proceedings were stated to be continuing under the confiscation notice, and the writ application was disposed of without a final adjudication on the legality of the notice.

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