JUDGMENT :

Raja Basu Chowdhury, J:

1. Considering the nature of urgency involved, the present writ petition is taken up for consideration.

2. The present writ petition has been filed, inter alia, praying for quashing of the order of prohibition dated 25th March, 2023 issued under Section 67(2) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “GST Act”).

3. It is the petitioners’ case that on/or about 24th March, 2023, a search and seizure procedure was initiated under Section 67 of the GST Act at the petitioners’ registered place of business. On the following date, in terms of first proviso to Section 67(2) of the GST Act, a prohibitory order was issued. Since then, on 26th December, 2023, a notice under Section 122 of the GST Act was issued. According to the petitioners, the petitioners had duly responded to the said notice and are participating in the proceedings. Subsequently, on 17th January, 2024, the petitioners had requested the respondents to release the stock of timber which had remained seized and covered under the prohibitory order dated 25th March, 2023.

4. In response to such application, the office of the respondent no.1 by an e-mail communication dated 25th Jan