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2022 (2) TMI 400 - KERALA HIGH COURTDetention of goods - excess quantity of goods in the vehicle than the quantity declared in the 4 e-way bills - HELD THAT:- The 2nd respondent has arrived at a conclusion that the quantity of the load that was being carried did not tally with the quantity mentioned in the e-way bills. Though petitioner disputes the said conclusion, correctness or otherwise of the said conclusion falls within the realm of disputed facts. It is trite law that this Court cannot, in exercise of its jurisdiction under Article 226 of the Constitution of India enter into issues that falls within the realm of disputed facts. Further, petitioner has an alternative and efficacious remedy under Section 107 of the CGST/SGST Act 2017 and hence it will not be subjected to any prejudice also. Petition dismissed.
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