Statutory appeal against GST detention order can displace writ relief, with interim release pursued in appellate proceedings.

Where a GST detention order is challenged, the availability of an efficacious statutory appeal under Section 107 of the Gujarat State GST Act generally bars recourse to writ jurisdiction at that stage. The Court indicated that the petitioner should pursue the prescribed appellate remedy and, if the appeal is not heard expeditiously, seek interim release of the conveyance under the statutory framework, including Section 67(6) where applicable. The operative effect is that the writ petition was not entertained and the dispute was directed into the appellate process, with interim relief left to be considered in accordance with law.

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Issues: Whether the writ petition challenging the order of detention and tax and penalty under the goods and services tax law should be entertained when a statutory appeal is available, and whether interim release of the conveyance could be sought in the appellate proceedings.

Analysis: The writ applicant questioned the order passed under the GST detention provisions. The Court noted that the statute provided an efficacious appellate remedy under Section 107 of the Gujarat State Goods and Services Tax Act, 2017. In view of that alternate remedy, the Court declined to entertain the writ petition at that stage and indicated that, if the appeal is filed and is not taken up expeditiously, an application under Section 67(6) of the same Act may be moved for interim release of the conveyance pending disposal of the appeal.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy; the request for interim release was left to be considered in accordance with law in the appellate process.

Final Conclusion: The challenge to the impugned GST detention order was disposed of on the ground that the petitioner should pursue the prescribed statutory appeal, with liberty to seek interim release before the competent authority in the manner permitted by law.

Ratio Decidendi: When an efficacious statutory appeal is available against a GST detention order, writ jurisdiction ordinarily need not be invoked, and incidental interim relief may be pursued under the statutory framework itself.

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