1. Citing extreme urgency, this matter was mentioned and the present writ petition has been filed by the power of attorney holder of Bijay Maurya, the sole proprietor of M/s Shree Balaji Enterprise. The instant writ petition as would appear from the very first paragraph has been filed, inter alia, challenging the order passed under Section 129(3) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), which is an appealable order. It was submitted that since perishable goods of the petitioner had been detained by the respondents, an immediate order for release was necessary. Having regard thereto, and noting that the Circuit Bench at Jalpaiguri is at present not sitting, this matter has been directed to be listed and has accordingly been taken up for hearing.

2. The petitioner claims to be dealing with Trading of Dried Arecanuts as well as Palm Kernels within India and the petitioner had entered into a contract with M/s Ganesh Trading Company situated at Delhi on FOB basis though in the writ petition it has been incorrectly recorded as M/s Balaji Trading Company. According to the petitioner despite the fact that the goods and the transport vehicle was accompanied by