The Calcutta High Court bench of Justice Md. Nizamuddin refused the seize order passed via the GST department on the basis of the opportunity of hearing was not given to the taxpayer.
The applicant has challenged the order passed by the Deputy Commissioner of the state tax on the basis that the order was not good for the cause that the goods of the applicant were seized without providing any opportunity of hearing to the applicant beneath the related provision of section 129 of the West Bengal Goods and Service Tax Act,2017 (WBGST Act).
The applicant was approved to pay the tax and the penalty amounts mentioned in Section 129 of the WBGST act.
The court ordered that the seized goods will be released on doing the payment under the revised provision of section 129(1) of the WBGST act and rendered the applicant to make the payment in 7 days from the date. On receipt of these payments, the council will release the goods in question within 72 hours of the payment receipt.
The court refused the seized order passed by the Deputy commissioner of state tax and remanded it to the head relevant to acknowledge and pass a reasoned and speaking order as per the law post to providing the opportunity of hearing to the applicant or their authorized representative.
“It is expected that the proceedings and fresh orders will be passed by the authorities concerned as expeditiously as possible, the court mentioned.”
