Court Declines to Intervene in Goods Detention; Urges Petitioner to Use Remedy u/s 107 CGST/SGST Act 2017.

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....Detention of goods - It is trite law that this Court cannot, in exercise of its jurisdiction under Article 226 of the Constitution of India enter into issues that falls within the realm of disputed facts. Further, petitioner has an alternative and efficacious remedy under Section 107 of the CGST/SGST Act 2017 and hence it will not be subjected to any prejudice also. - HC....