Gujarat HC says GST Confiscation Dispute Must Ordinarily Follow the Appellate Route

Shreeji Steel challenged the confiscation of goods and a conveyance, alleging jurisdictional defects and non-supply of relied-upon documents. The Gujarat High Court found that the authorised officer had acted in accordance with Rule 138B, the taxpayer had received the relevant documents and an opportunity to respond, and no exceptional ground justified bypassing the statutory appeal. The writ petition was dismissed, leaving the taxpayer to pursue the appellate remedy.