GST detention notice disputes involving factual timing issues are not usually interfered with before statutory hearing and adjudication.

A writ court will ordinarily not interfere at the stage of a GST detention notice where the dispute turns on factual questions, such as the timing of e-way bill generation against vehicle movement. The statutory scheme under Section 129(3) requires notice and hearing before final adjudication, so the taxpayer must first respond to the notice and have the explanation considered on merits by the authority. On that basis, immediate judicial intervention was refused and the challenge to the notice failed, leaving the party to pursue the statutory process and any remedy against an adverse final order.

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Issues: Whether the writ petition challenging the detention notice under the GST enactments was liable to be interfered with at the stage of notice.

Analysis: The notice was issued in the context of interception and proposed action under the GST law for alleged mismatch between the timing of generation of the e-way bill and the movement of the vehicle. The Court treated the dispute as one turning on facts, particularly the timing and sequence of movement and generation of the e-way bill, and noted that the statutory scheme under Section 129(3) contemplates notice and hearing before a final order is made. Since the petitioner had an opportunity to respond to the notice and the authority was required to consider the response on merits and in accordance with law, the Court found no ground for immediate judicial interference.

Conclusion: The challenge to the impugned notice was rejected and the writ petition failed.

Final Conclusion: The petitioner was left to pursue the statutory response and any further remedy available against an adverse final order, but the notice itself was not quashed.

Ratio Decidendi: A writ court will not ordinarily interfere at the stage of a GST detention notice where the dispute involves factual issues and the statute provides for notice, hearing, and adjudication before final determination.

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