Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST


Quick Summary
The Calcutta High Court has ruled that businesses cannot use a writ petition to secure the release of goods seized under GST. Instead, they must follow the procedure laid out in the CGST Act by filing an application under sub-section (6) of Section 67. The court emphasised that without this formal application, seized goods will not be released, even if a prohibitory order has been issued.

Court :
Calcutta High Court

Brief :
The Hon'ble Calcutta High Court in the case of Kanak Timber House v. Assistant Commissioner of Sales Tax [W.P.A. NO. 4729 of 2024 dated March 11, 2024] disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods by way of filing writ petition and is required to file application under sub-section (6) of Section 67 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
W.P.A. NO. 4729 of 2024 dated March 11, 2024

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Bimal Jain
Published in GST
Views : 150
downloaded 307 times

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