2025-VIL-897-KER
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SGST High Court Cases

GST - Confiscation of Goods; Disputed question of fact – Respondents confiscated gold being transported by the petitioner alleging it was 'bullion' (HSN 7108), for which the accompanying delivery challan, which described the goods as 'melted old gold' (HSN 7113), was invalid - Petitioner contended that the goods were indeed 'melted old gold' and seeking direction for the seized gold to be examined by an approved hallmarking agency - Whether the High Court, in its writ jurisdiction, should interfere with a confiscation order passed by a statutory authority when the challenge is based on a disputed question of fact and an efficacious alternative remedy of a statutory appeal under Section 107 of the CGST Act is available - HELD - The core dispute is regarding the nature of the seized goods i.e. whether it is 'bullion' or 'melted old gold', which is fundamentally a question of fact. Adjudicating such disputed questions of fact is beyond the scope of the High Court's writ jurisdiction - The proper course to be adopted by the petitioner is to file an appeal before the appellate authority challenging the impugned order. In case such an appeal is submitted, it shall be open for the petitioner to submit appropriate application, for verifying the gold seized from the petitioner and ordered to be confiscated, through the approved and competent hallmarking agency or any other experts in this regard, to determine the question as to whether the same is bullion or melted old gold. In case such an application is submitted, the appellate authority shall ensure that the assistance of such experts is obtained to resolve the issue involved in this case – The writ petition is disposed of
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