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2021 (3) TMI 59 - HC - GSTRelease of detained goods - validity of the E-Way Bill expired - It is the case of the petitioners that owing to the farmers protest around Delhi, the validity of the E-Way Bill issued on 27th November, 2020 and whereunder the goods were being transported, expired - HELD THAT:- We, in exercise of jurisdiction under Article 226 of the Constitution of India cannot be drawn into these factual controversies and are not satisfied that the appellant, owing to the aforesaid, is deprived of the remedy of appeal. The petition is disposed of with liberty to the petitioners to prefer the appellate remedy before the Additional Commissioner and which if preferred shall be decided in accordance with law and it will be open to the petitioners to take all the aforesaid pleas also in the appeal and the Additional Commissioner shall return a finding on merits thereon.
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