The illegal detention of goods without a prior order under GST law constitutes grounds for judicial review.

J U D G M E N T

This writ petition is filed seeking the following relief:-

i) declare that detention of goods transported by the petitioner by 2^nd respondent without serving order of detention as provided in section 129(1) of the Central Goods and Services Tax Act, 2017 is illegal;

i) issue a Writ of Certiorari or any other appropriate writ, order or direction to quash Ext.P9 order issued by the 2nd respondent, after calling for the records leading to its issuance;

iii) issue a Writ of Mandamus or any other appropriate writ, order or direction to the respondents to release the goods detained by the 2nd respondent vide Ext.P4 to the petitioner forthwith without insisting for any payment;

iy) issue such other reliefs of this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.

There was no interim order in this case. Taking note of the nature of proceedings which are under challenge, I do not find any purpose in retaining this writ petition. Accordingly, this writ petition is closed without prejudice to the right of the petitioner to invoke appropriate remedies, if the petitioner has any subsisting grievances.