GST Update

 Desk of CA. Praveen Sharma – 987 Series (CAPS) 

CALCUTTA HIGH COURT IN THE CASE OF Ashok Traders 

The affidavit of service filed today has been accepted and taken on record.

The case was originally filed before the Principal Bench but has now been transferred to this Court for consideration.

The petitioner claims to be a registered supplier who entered into a contract with Balaji Agro for supply of goods. The goods were being transported from Assam to Bihar with proper documents, including an e-way bill and invoices.

However, the vehicle was intercepted at Alipurduar by GST officers on suspicion of concealment of actual consignor/consignee details. The petitioner alleges that relevant documents were not provided to them and were only given to the driver.

To avoid business disruption due to prolonged detention, the petitioner paid the amount under Section 129 and got the goods released. Later, an order under Section 129(3) dated 13.12.2025 was passed, which is now being challenged.

The State argued that the petitioner has an alternative remedy by filing an appeal.

The petitioner argued that the matter involves jurisdiction, so the High Court should hear it.

The Court held that since the law provides an appeal mechanism, the petitioner should first approach the appellate authority.

The writ petition is disposed of with liberty to file an appeal within 3 weeks. The appellate authority must decide the case (including jurisdiction issues) within 8 weeks.

LINK: CA. Praveen Sharma on Linkedin

Regards
CAPS