Customs Official Directed to Process Goods Release Application Under Section 129 of WBGST Act Within Seven Days

The HC directed the Assistant Commissioner to consider and dispose of petitioner's application for release of goods under Section 129 of WBGST Act within seven days. The court declined to interfere with the penalty order as it is appealable under statute, but granted petitioner liberty to file an appeal raising all points mentioned in the writ petition. The application for release of goods must be considered in accordance with Section 129 provisions and the terms proposed by petitioner.

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Issues involved:
Petitioner challenging penalty order and inaction on application for release of goods under Section 129 of WBGST Act.

Analysis:
The petitioner filed a writ petition challenging the penalty order dated 31st March, 2022, passed by the Assistant Commissioner of State Tax, Kharagpur Zone, and the inaction on their application for release of goods by furnishing a bank guarantee and bond under Section 129 of the WBGST Act. The High Court directed the Assistant Commissioner to consider and dispose of the application within seven days from the date of the court's order, taking into account the relevant provisions of Section 129 and the terms and conditions proposed by the petitioner in their application. The Court clarified that since the penalty order is appealable under the statute, it would not interfere with it. However, the petitioner was granted the liberty to file an appeal against the penalty order in accordance with the law, raising all the points mentioned in the writ petition. The writ petition, numbered WPA No.6146 of 2022, was disposed of with these observations and directions.

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