GST Goods Confiscation Matter Involves Disputed Facts: Gujarat HC Refuses to Entertain Writ Petition...

The Gujarat High Court has refused to entertain a writ petition filed in a matter related to the confiscation of goods under the GST law. The court's refusal was based on the ground that the case involved highly disputed questions of fact. The High Court observed that its writ jurisdiction is not the appropriate forum for conducting a detailed factual inquiry or for appreciating evidence. Such matters are best dealt with by the statutory appellate authorities provided under the GST Act, such as the Commissioner (Appeals) and the Appellate Tribunal, who are equipped to handle factual disputes. By declining to interfere, the High Court has directed the petitioner to pursue the alternative and more effective remedy available to them through the regular appellate channel, thereby upholding the integrity of the statutory appeal process.