In Brief
This case arose from civil appeals challenging High Court orders that had entertained writ petitions seeking the release of goods seized under the GST Act, 2017. The Supreme Court held that the GST Act provides a complete statutory mechanism for the release and disposal of seized goods under Section 67. Since this statutory remedy exists, assessees must pursue it—either by executing a bond and furnishing security, or by paying applicable taxes, interest, and penalty—rather than filing writ petitions. The Court ruled that High Courts should not exercise writ jurisdiction in such matters. It issued a common order disposing all pending writ petitions on the subject and directing assessees to follow the statutory process instead of seeking judicial intervention.
The lawyer headnote and full judgment text are available to registered users.