Can an assessee file writ petition before the Hon. High Court in case of wrong detention of goods by GST authorities?

Can an assessee file writ petition before the Hon. High Court in case of wrong detention of goods by GST authorities?

GST Case Digest

What do you think on the above? Can you approach the Hon. High Court alleging wrongful detention of goods by GST authorities. While this may seem right in the eyes of common man, not so in the eyes of Hon. judiciary.

In the case of Podaran Foods India Private Limited Vs State Of Kerala [WP(C). No. 17379 of 2020(V)], the hon. High Court of Kerala held that the petitioner should not approach the Writ Court ordinarily for detention cases, where there are alternative remedies. The petitioner has alternate remedies such as provisional clearance of goods as well as  appeal.

As rightly held by the Hon. Court, when the law itself prescribes a mechanism of redressal in the lower appeal authorities, the petitioner should not bypass all such authorities and approach the High Court directly. This will be against the common principles of jurisprudence.

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