GST transit goods detention u/s129(1)(a), invoice doubts and driver notice challenged; writ refused, appeal remedy urged

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Writ jurisdiction was invoked to challenge detention/seizure proceedings on the plea that the goods were released on lesser security under s.129(1)(a) of the U.P. GST Act, that invoices could not be doubted without any survey, and that the show cause notice having been issued in the driver's name could not prejudice the supplier. The Court held that reliance on alleged "consistency" with other writ orders is misplaced because writ relief is discretionary and fact-sensitive, and even minor factual differences justify different outcomes. As the petitioner had an efficacious statutory appeal and the contentions involved disputed factual issues (including service and non-response to the notice), writ interference was refused and the petition was dismissed - HC....