GST detention notice merits left open as pending adjudication was directed to be completed within two months.

Under the GST detention framework, the writ court declined to examine the merits of the detention notice because adjudication proceedings were already pending. The petitioner's reliance on the timing of invoices under section 31 of the CGST Act to deny any basis for suspected evasion was not decided at that stage, and the respondent's explanation based on delayed removal of goods was left undetermined. Relief was confined to a direction for expeditious disposal, with the pending adjudication to be completed within two months. The merits of the detention notice were expressly left open.

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Issues: Whether the writ court should enter into the merits of the detention notice under the GST regime when adjudication proceedings were already pending, and whether the petitioner was entitled to a time-bound completion of those proceedings.

Analysis: The notice was issued in relation to detention of the consignment under the GST framework. The petitioner relied on the timing of invoices under section 31 of the CGST Act to contend that there was no basis for suspecting evasion, while the respondent referred to delay in removal of goods. Since adjudication was already pending, the Court declined to record a merits-based conclusion at that stage and found it appropriate to confine relief to a direction for early completion of the adjudication proceedings.

Conclusion: The merits of the detention notice were left open, and the respondent was directed to complete the pending adjudication within two months.

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