HC should not have entertained writ challenging Goods Seized under GST: SC

State of Uttar Pradesh and Ors. Vs Kay Pan Fragrance Pvt. Ltd. (Supreme Court of India) In the first place, we find force in the submission canvassed by the State that a complete mechanism is predicated in the Act and the Rules for release and disposal of the seized goods and for which reason, the High Court ought to have been loathe to entertain the Writ Petitions questioning the seizure of goods and to issue directions for its release. For the sake of consistency, we have no hesitation in observing that the High Court in all such cases ought to have relegated the assessees before the appropr...