TaxTMI 
TaxTMI 
2026 (1) TMI 1577
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....tta, Mr. A. Kaushik, Mr P Baruah, Mr S J Saikia, Mr P K Bora, B Sarma. Advocate For the Respondent: Dy. S.G.I., SC, GST. ORDER Heard Dr. Ashok Saraf, learned Senior Counsel assisted by Mr. A. Kaushik and Mr. P.K. Bora, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST assisted by Mr. K. Jain, learned counsel for the respondents. 2. The petitioner before this Court is a trader and is in the business of sale and purchase of various commodities including dried areca nut. During the course of business, the goods which were transmitted in vehicles by the petitioner came to be detained by the GST authorities. Purportedly in exercise of powers under section 129(1) of the CGST Act, the goods we....
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....d with the bags in which the consignment is packed and sent in transit. The learned Senior Counsel therefore, submits that besides there being a dispute in the weighment of the goods which have been confiscated, the authorities have not been able to point out any other ground for confiscation of the said consignment along with the vehicles and that too without following any procedure as contemplated under the Act and the Rules. 4. Dr. Saraf, learned Senior Counsel has referred to a judgement of the Coordinate Bench of this Court reported in 2005 3 GLR 425 ( Kamal Kumar Sharma Vs. State of Assam and Ors.). Referring to the said judgment, the learned Senior Counsel submits that in the case of registered dealers within which category the pe....
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....., sought for by the petitioner be furnished to the petitioner so that appropriate reply can be filed in response to the show cause notices issued. Dr. Saraf, learned Senior Counsel therefore, submits that during the pendency of the matters, the adequate interim protection be granted by directing the respondents to release the confiscated consignment of the areca nut seized by the respondent authorities along with the vehicles. 5. Mr. S.C. Keyal, learned Standing Counsel, GST on the other hand submits there is no infirmity seizure in the contemplated confiscation as the procedure prescribed under Section 129, 130 and 131 has been followed. The show cause notice has been issued, the petitioner has not replied to, rather has sought for fur....
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....ee before the respondent No. 2 to cover the demand of tax short paid namely Rs. 2,26,038 respectively for CGST and for SGST amounting to a total of Rs. 4,52,076.00, by the petitioner the consignment of areca nuts along with the vehicles No. WB65E0086 and AS23BC9796 shall be released forthwith. 9. It was further submitted that pursuant to the show cause notice issued, the petitioner had sought for the necessary documents. However, as on date, all such documents have not been supplied. The documents as prayed for by the petitioner and has intimated to the department vide communications dated 09.01.2026 and 16.01.2026 are stated to be under examination by the department. Upon receipt of the said documents, the petitioner undertakes to file ....