Jainex Pariwahan Pvt Ltd v. Jt Commissioner Of Revenue, Bureau Of Investigation North Bengal And ORS

07-02-2022 Item No.1 Subrata

IN THE HIGH COURT AT CALCUTTA

Circuit Bench at Jalpaiguri Constitutional Writ Jurisdiction Appellate Side WPA No.278 of 2022 Jainex Pariwahan Pvt. Ltd.

-vsState Tax Officer, Bureau of Investigation North Bengal Head Quarter & Ors.

Mr. Sandip Choralia Mr. Rajarshi Chatterjee ...for the petitioner Mr. A. Ray Mr. Subir Kumar Saha Md. T.M. Siddiqui Mr. Debasis Ghosh ...for the State Heard learned advocates appearing for the parties. Petitioner has approached this court for a limited relief of release of the seized vehicle in question along with the goods which was seized on January 14, 2022. Mr Ghosh, learned advocate appearing for the State GST authorities, submits that the petitioner is entitled to get relief of the seized vehicle from the authority concerned subject to compliance of the formalities under paragraph 2(i) of Trade Circular No.

in the form of bank guarantee equal to the amount payable under clause (a) or clause (b) of sub-section (1) of section 129 of the WBGST Act. The finalisation of the proceedings under section 129 of the WBGST Act shall be taken up on priority by the officer concerned and the security provided may be adjusted against the demand arising from much proceedings." Considering the submission of the parties and the aforesaid circular, this writ petition being WPA No.278 of 2022 is disposed of by granting liberty to the petitioner to approach the State GST authority concerned for release of the vehicle in question and the goods by complying the formalities of the aforesaid formalities under the said circular dated April 16, 2018 within three days; and if the petitioner complies the aforesaid circular within the time stipulated, the respondent-GST authority concerned shall release the vehicle in question along with the goods, within forty-eight hours from the time of such compliance. [Md. Nizamuddin, J]