Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods -...

Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods - It is the settled position of law that this Court cannot interfere under Article 226 of the Constitution when there are disputed facts, especially in matters of taxation. Petitioner has an alternative and efficacious remedy under Section 107 of the CGST Act to prefer an appeal and therefore, no prejudice would be caused to the petitioner, even. - HC .....

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