Kanak Timber House & Anr. Vs Assistant Commissioner of Sales Tax
Date: March 10, 2024
Subject Matter
Seized goods cannot be released by invoking writ jurisdiction if no application is filed for release of goods u/s 67(6) of the CGST Act
Summary
The case involves a writ petition filed for quashing the order of prohibition issued under Section 67(2) of the GST Act. The petitioners' goods were seized, and a prohibitory order was issued under the first proviso to Section 67(2). Subsequently…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Considering the nature of urgency involved, the present writ petition is taken up for consideration. 2. The present writ petition has been filed, inter alia , praying for quashing of the order of prohibition dated 25 th March, 2023 issued under Section 67(2) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “GST Act”).…