2025 (5) TMI 1680

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....isposed of. W.P.(C) 6723/2025 and CM APPL. No. 30537/2025 3. This is a petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned communication/order dated 6th May, 2025 by which the total tax and penalty was determined as Rs. 2,99,23,614/-. 4. The background of this case is that there was seizure of a consignment of areca nuts in Delhi being brought from Assam by the Directorate General of GST Intelligence (hereinafter 'DGGI') on 30th April, 2024. Sometime on 1st May, 2025 a search was conducted. The total quantum of 7101 sacks of areca nuts weighing 70 kgs each i.e., a total of 4,97,070 Kgs (497.07 tonne) was seized for being traded without proper documentation. The statement....

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....rders in the sake of Justice. Thanking you, Yours faithfully, Shashi Kumar Choudhary, Proprietor, M/s S.K. Enterprises GSTIN-07ACNPC6284DIZM" 5. In response to this communication, wherein the Petitioner sought disposal of the case and release of the goods and quantification of the tax and penalty, the impugned communication dated 6th May, 2025 was issued. The impugned communication is also extracted below: "F.No. DGGI/INT/MISC/113/2025-GrH Dated: 06.05.2025 To M is S.K. Enterprises. GSTIN: 07ACNPC6284DlZM. Address: 1st Floor. B-3/235, Sector-6, Rohini. Delhi. North \Vest Delhi, Delhi. 110085 Dear taxpayer, ....

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..... 8. On the other hand, ld. Counsel for the Respondent submits that the impugned communication dated 6th May, 2025 is not in the nature of an Order-in-Original passed upon duly hearing the parties and adjudicating the extent of tax, penalty etc., Instead, it is merely a response to the Petitioner's communication dated 2nd May, 2025, wherein the Petitioner had sought a computation of the applicable tax and penalty. It is further submitted that in the event the Petitioner is not inclined to seek release of the goods upon deposit of the said tax and penalty, the Respondent GST Department shall proceed in accordance with law by issuing a proper Show Cause Notice. 9. The Court has considered the matter. Clearly, the search itself took plac....