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    <title>2024 (3) TMI 680 - CALCUTTA HIGH COURT</title>
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    <description>The dominant issue was whether a prohibitory order issued under the first proviso to s.67(2) CGST/WBGST Act could be interfered with in writ jurisdiction without the taxable person first invoking the statutory release mechanism. Relying on SC authority that release of seized goods must be sought under the Act, the HC held that the petitioner&#039;s failure to apply under s.67(6) disentitled it to immediate writ relief; while noting that s.67(7) prevents indefinite continuation of prohibition orders, the court declined interference at that stage. The writ was disposed of with liberty to apply under s.67(6), directing the proper officer to consider such application in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=450899</link>
      <description>The dominant issue was whether a prohibitory order issued under the first proviso to s.67(2) CGST/WBGST Act could be interfered with in writ jurisdiction without the taxable person first invoking the statutory release mechanism. Relying on SC authority that release of seized goods must be sought under the Act, the HC held that the petitioner&#039;s failure to apply under s.67(6) disentitled it to immediate writ relief; while noting that s.67(7) prevents indefinite continuation of prohibition orders, the court declined interference at that stage. The writ was disposed of with liberty to apply under s.67(6), directing the proper officer to consider such application in accordance with law.</description>
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