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GST - Highlights / Catch Notes

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Writ petition dismissed due to petitioner-Firm's failure to ...


Firm lost case for late bond&tax payment for seized goods; buyer non-existent. Court declined writ over factual disputes.

Case Laws     GST

September 20, 2024

Writ petition dismissed due to petitioner-Firm's failure to avail interim order for release of confiscated goods by furnishing bond and taxes within reasonable time. Disputed questions of fact regarding purchase and sale of goods, and finding of statutory authority about recipient being non-existent firm. High Court exercised discretionary powers under Article 226, considering all relevant facts, and declined to entertain writ petition in furtherance of public good. Serious disputed factual issues precluded High Court from exercising writ jurisdiction.

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