2025 (7) TMI 1328

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....passed under Section 129(3) of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"), which is an appealable order. It was submitted that since perishable goods of the petitioner had been detained by the respondents, an immediate order for release was necessary. Having regard thereto, and noting that the Circuit Bench at Jalpaiguri is at present not sitting, this matter has been directed to be listed and has accordingly been taken up for hearing. 2. The petitioner claims to be dealing with Trading of Dried Arecanuts as well as Palm Kernels within India and the petitioner had entered into a contract with M/s Ganesh Trading Company situated at Delhi on FOB basis though in the writ petition it has been incorrectly recorded as....

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.... ought to have considered the petitioner's case and ought to have released the vehicle with the goods unconditionally, the same has not been done. According to him, since the petitioner is the deemed owner by reasons of the petitioner's name being reflected as a consignee in the e-way bill, the petitioner is not required to prove the ownership of the goods in question. The aforesaid aspect was not considered by the proper officer. According to him, the proper officer has also re-determined tax liability of the petitioner contrary to the provisions contained in Explanation 2 of Rule 138(2) of the CGST/WBGST Rules, 2017 (hereinafter referred to as the "said Rules"). Having regard thereto, according to him, the aforesaid order cannot be sustai....

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....ng regard to the remedy available under Section 107 of the said Act. As far the question as to whether having regard to Explanation-2 of Rule 138 of the said Rules the value of the goods are to be determined on the basis of disclosure made in the invoice is concerned, I notice that in this case there has been short recording of the weight of the goods on the invoice. The conduct of the petitioner in not appropriately recording the correct weight does not appear to be proper. Though, the same has been challenged, I am afraid that the same cannot be considered in an application under Article 226 of the Constitution of India. This apart, though the writ petition was filed citing extreme urgency, it now appears that this Court was not kept info....