In Brief
A truck carrying steel goods valued at Rs 11,14,579 from Karnataka to Telangana was intercepted at Jeedimetala on suspicion that the stated destination (Balanagar) was a cover for local sales intended to evade GST. Tax authorities collected Rs 4,16,447 in tax and penalty. The respondent challenged this in the High Court via writ petition, which granted relief. The Supreme Court held that the High Court erred in entertaining the writ petition when a statutory appeal remedy under Section 107 of the CGST Act was available. No principles of natural justice were violated as proper notice was served. The Court dismissed the writ petition and directed the respondent to pursue the statutory appeal remedy.
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