https://www.taxtmi.com/caselaws?id=773551 Writ challenging detention of goods and levy of tax and penalty was dismissed because an efficacious statutory appeal exists; the court treated availability of the alternative remedy as determinative of maintainability and declined to exercise Article 226 jurisdiction. The petitioner's challenge that authorities relied on reasons outside the showcause notice was rejected after review of record; the court found no procedural impropriety or breach of principles of natural justice and upheld the authorities' exercise of power under the relevant tax detention provision. The petitioner was granted liberty to pursue the statutory appeal as the appropriate forum for factual reappraisal. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 03 Feb 2026 11:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773551 Writ challenging detention of goods and levy of tax and penalty was dismissed because an efficacious statutory appeal exists; the court treated availability of the alternative remedy as determinative of maintainability and declined to exercise Article 226 jurisdiction. The petitioner's challenge that authorities relied on reasons outside the showcause notice was rejected after review of record; the court found no procedural impropriety or breach of principles of natural justice and upheld the authorities' exercise of power under the relevant tax detention provision. The petitioner was granted liberty to pursue the statutory appeal as the appropriate forum for factual reappraisal. Case-Laws GST Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773551