https://www.taxtmi.com/caselaws?id=773552 The HC dismissed the writ petition challenging an order under CGST Act Section 129(3) regarding detention of goods and levy of tax and penalty. The court found no procedural impropriety, manifest illegality, or violation of natural justice principles. The authorities acted within their statutory powers and their conclusions were based on reasonable appreciation of evidence. The court held that judicial review under Article 226 does not extend to reappreciation of evidence when efficacious alternative remedy exists. The petitioner was granted liberty to pursue statutory appeal under Section 107 of CGST Act, 2017. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773552 The HC dismissed the writ petition challenging an order under CGST Act Section 129(3) regarding detention of goods and levy of tax and penalty. The court found no procedural impropriety, manifest illegality, or violation of natural justice principles. The authorities acted within their statutory powers and their conclusions were based on reasonable appreciation of evidence. The court held that judicial review under Article 226 does not extend to reappreciation of evidence when efficacious alternative remedy exists. The petitioner was granted liberty to pursue statutory appeal under Section 107 of CGST Act, 2017. Case-Laws GST Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773552