2020 (9) TMI 214

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....Gen. Mr. K De, Addl. GA Heard Mr. Somik Deb, learned counsel appearing for the petitioner as well as Mr. AK Bhowmik, learned Advocate General assisted by Mr. K De, learned Addl. GA appearing for the respondents. By means of this petition, the petitioner has challenged the seizure/detention of goods/materials by the Superintendent of State Taxes (the proper officer), Churaibari Enforcement Wing, ....

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....egrated Goods and Services Tax Act, 2017. The petitioner was also directed to appear before the Superintendent of State Sales Tax, Churaibari Enforcement Wing for hearing of the matter and also for considering the reply that would be filed by him. Similar notice was also issued for all the consignments as are available in the writ petition. Mr. Deb, learned counsel has submitted that e-Way bills....

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....e State has submitted that these orders are clearly appealable and, as such, this Court should not maintain this writ petition, inasmuch as, it will affect the procedural propriety and would not be in the interest of revenue. At this juncture, Mr. Deb, learned counsel for the petitioner has pressed in service the order dated 25.02.2020 delivered in WP(C) 61 of 2020 styled as Chandimata Iron Vs. S....

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....ransporter." Mr. Deb, learned counsel has furtherurged that a similar order may be passed in this case but he has pointed out that in the present case, the period of limitation has already expired and, as such, the petitioner may find some difficulty in filing the appeal, if the analogy of Chandimata Iron (supra) is accepted by this court. Learned Advocate General has generously agreed and subm....