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


Last updated: 06 May 2024

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
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