The court confirmed that procedural irregularities in tax proceedings are best addressed through appeals, affirming the right to statutory remedies according to the CGST Act.

JUDGMENT

Both these writ petitions are filed by the respective petitioners challenging proceedings under Section 130 of the CGST Act , initiated against them by the respondents. The petitioner in W.P.(C).No.44198/2025 is the registered owner of the conveyance, and the petitioner in W.P.(C).No.46083/2025 is the owner of the goods. The goods along with the conveyance were detained on 16.10.2025 while in transit, from Kanhangad. Consequent to such detention, proceedings were initiated, and the said proceedings have now culminated in order of confiscation passed on 17.11.2025, a copy of which is produced as Ext.P14 in W.P.(C) No.44198/2025, in which, both the goods and conveyance, were ordered to be confiscated. These writ petitions are submitted in such circumstances challenging the same.

2. I have heard the learned counsel for the petitioners and the learned Government Pleader for the respondents.

3. The learned counsel for the petitioners raised various contentions highlighting the procedural irregularities in initiating the proceedings under Section 130 of the Act. However, as far as the order of confiscation passed by the respondents is concerned, the same is appealable before the first appellate authority under Section 117 of the CGST Act .

4. Since the question regarding the procedural violations also is a matter involving factual disputes, I am of the view that the same cannot be considered in a writ petition. In such circumstances, as the petitioners are having an effective alternate remedy of appeal against the order of confiscation passed, I do not find it proper to entertain these writ petitions.

Accordingly, these writ petitions are dismissed, without prejudice to the right of the petitioners to invoke the statutory remedies. It is clarified that the period from the date of filing of each writ petition, i.e., from 20.11.2025 for W.P.(C) No. 44198/2025 and from 05.12.2025 for W.P.(C) No. 46083/2025 till the date of receipt of the certified copy of the judgment shall be excluded while computing the period of limitation for filing the appeal against the order of confiscation passed on 17.11.2025. It is further clarified that, in case the petitioners make payment of the entire amount as per the order of confiscation, the goods and conveyance shall be released to the petitioner forthwith.

Sd/-