https://www.taxtmi.com/caselaws?id=392226 Writ relief for immediate release of intercepted goods and vehicle was declined where the petitioner's claim of ownership and consignee status was seriously disputed by the revenue authorities. The court noted that the material suggested possible tax evasion, making ownership a contested factual issue that could not be pre-empted in Article 226 proceedings and had to be decided by the competent authority under the GST framework. The availability of an appellate remedy under the statute also weighed against direct writ interference. On that basis, the request for release was rejected in favour of the ordinary statutory process. en-us Wed, 05 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392226 Writ relief for immediate release of intercepted goods and vehicle was declined where the petitioner's claim of ownership and consignee status was seriously disputed by the revenue authorities. The court noted that the material suggested possible tax evasion, making ownership a contested factual issue that could not be pre-empted in Article 226 proceedings and had to be decided by the competent authority under the GST framework. The availability of an appellate remedy under the statute also weighed against direct writ interference. On that basis, the request for release was rejected in favour of the ordinary statutory process. Case-Laws GST Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392226