2025 (7) TMI 618

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....aid writ petition, the appellants/writ petitioners challenged an order passed by the Assistant Commissioner (HAEU) CGST & CX, Siliguri Commissionrate dated 2nd June, 2025 passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 (for brevity, "CGST Act, 2017") read with relevant provisions of the State/Union Territory and Goods & Services Tax Act, 2017, and Integrated Goods and Services Tax Act, 2017 (for brevity, "IGST Act, 2017"). 2. The goods, which are stated to belong to the appellant/writ petitioner viz. areca nuts were being transported in a vehicle bearing Registration No. UP14HT 7566 and was intercepted on 16th May, 2025 at about 2:10 p.m. in Jalpaiguri District. The goods were examined and the net weight of th....

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.... the appellants, Mr. Ratan Banik, learned advocate assisted by Mr. Bishwaraj Agarwal and Mr. Saptarshi Banik, learned advocates for the CGST & CX authorities including Mr. Falguni Bandyopadhyay, learned advocate appearing for the Union of India. 7. So far as the conclusion arrived at by the learned Single Bench for not entertaining the writ petition cannot be faulted and we are in full agreement with the said conclusion, as disputed questions of fact are involved to test the correctness of the order of penalty dated 2nd June, 2025. 8. Therefore, the learned Single Bench was right in relegating the appellants to avail the statutory appellate remedy. Therefore, we have to dismiss the appeal on the said ground. 9. Considering the pena....

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....llants are also entitled to participate in such auction. 12. Upon the goods being sold and the successful bidder remitting the amount, the amount shall be retained by the department preferably in an interest bearing account and shall abide by the ultimate orders that may be passed by the appellate authority. As observed, the appellants will also be entitled to participate in the auction to be called for by the respondents authority. 13. So far as the vehicle is concerned, the respondents authority is directed to release the vehicle on payment of Rs. 50,000/- (Rupees Fifty Thousand) and furnishing a bond of Rs. 1,50,000/-(Rupees One Lakh Fifty Thousand) undertaking to produce the vehicle as and when required. This payment shall be subj....