The writ petition sought refund of GST deducted from the assessee’s security deposit on purchase of rejected wheat and paddy seeds in 2017. The assessee claimed no GST was payable as the rejected seeds were not sold in unit containers under a registered brand name, and the corporation admitted the amount was refundable but awaited refund from the tax department. The Court held the department could not retain the amount and directed filing of refund in Form RFD-01 under Rule 89, followed by immediate refund and onward payment to the assessee.

Heard learned counsel Mr. B. Chowdhury for the petitioner Bahadur Islam, who has filed this application under Section 438/442 of the Bharatiya Nagarik Suraksha Sanhita, 2023 read with Section 528 of the BNSS praying for setting aside and quashing the order dated 06.01.2026 passed by the learned Chief Judicial Magistrate, Kamrup (M) in connection with CGST.93/GST/2025-26, seeking zimma of the seized articles (a) Laptop (Avita Company) along with its charger, (b) iphone – 15 plus along with its charger, (c) Samsung S21 Mobile handset along with its charger and (d) personal documents such as cheque books of HDFC, SBI etc., office documents etc.

Corrigendum Syama Prasad Mookerjee Port, Kolkata, West Bengal

State Bank of India, Hyderabad, Telangana

Tripura Health Protection Society, Agartala, Tripura

Employees State Insuarnce Corporation, Surat, Gujarat

ICAI Accounting Research Foundation, New Delhi, Delhi

Coal Mines Provident Fund Organization, Dhanbad, Jharkhand

Nuclear Power Corporation of India Limited, Anushaktinagar, Mumbai

Prasar Bharati Broadcasting Corporation Of India, Bhopal, Madhya Pradesh

Sports Authority of Gujarat, Gandhinagar, Gujarat

Social Justice And Empowerment Department, Mehsana, Gujarat