https://www.taxtmi.com/caselaws?id=788378 The HC rejected the petitioner's challenge to a GST confiscation show-cause notice on two principal grounds. First, the petitioner lacked locus standi because the record did not establish a bill-to-ship or other statutory connection between the petitioner and the intercepted consignment, undermining standing to seek release. Second, writ intervention was inappropriate where documentary discrepancies, mismatched e-way bill particulars and other indicia of evasion justified adjudicatory inquiry under the statutory confiscation scheme; therefore the court refused to quash the notice and left confiscation proceedings to the prescribed authority. en-us Mon, 09 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788378 The HC rejected the petitioner's challenge to a GST confiscation show-cause notice on two principal grounds. First, the petitioner lacked locus standi because the record did not establish a bill-to-ship or other statutory connection between the petitioner and the intercepted consignment, undermining standing to seek release. Second, writ intervention was inappropriate where documentary discrepancies, mismatched e-way bill particulars and other indicia of evasion justified adjudicatory inquiry under the statutory confiscation scheme; therefore the court refused to quash the notice and left confiscation proceedings to the prescribed authority. Case-Laws GST Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788378