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2023 (1) TMI 1166 - HC - GSTLegality of search, seizure, actions and prepared panchnama - legality of release of 5 seized trucks which were empty and not loaded with any goods - direction to respondent No.4 to get the goods stored under seized 20 barrels be tested for its characteristics, specification and ingredients by appropriate government laboratory - HELD THAT:- Since a show cause notice dated 04.12.2020 has been issued to the petitioner and others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. The petitioner is free to apply to the adjudication authority. The Writ Petition is disposed of with a direction to the competent authority that if such an application is filed by the petitioner, the same be considered in accordance with the law expeditiously. Petition dismissed.
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