2025 (6) TMI 1662

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....ui, AGP Mr. Tanoy Chakraborty Mr. Saptak Sanyal ... For the State ORDER 1. Challenging, inter alia, the show cause notice dated 27th May, 2025 issued under Section 122 (1)(xviii) read with Section 35(6) of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") the instant writ petition has been filed. 2. Mr. Kanodia, learned advocate representing the petitioners at the very outset....

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....er Section 122 of the said Act and would submit that the said Act does not authorize the proper officer to issue a notice under Section 122 in furtherance of a search and seizure proceeding especially having regard to Section 35(6) of the said Act. 3. Mr. Chakraborty, learned advocate appears on behalf of the respondents. He would submit that admittedly in course of search and seizure the proper ....

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....ce which are required by the Indian Army and further taking into consideration that there are subsisting work order by the Ministry of Defence for supply of diverse items, I am of the view that having regard to the suggestion made by the petitioners, the petitioner no.1 shall be at liberty to seek release of the goods subject to the petitioner no.1 securing 20 per cent of the penalty amount as pro....