CALCUTTA HIGH COURT
Raja Basu Chowdhury, J
M/s Shree Balaji Enterprise – Appellant
Versus
The Union of India & ors. – Respondent
| Table of Content |
|---|
| 1. petitioner challenges detention of goods despite valid documents. (Para 1 , 2 , 3) |
| 2. arguments revolve around procedural compliance and ownership claims. (Para 5 , 6) |
| 3. court emphasizes alternative remedies and conditions for release. (Para 7 , 8 , 9) |
| 4. reaffirmation of judicial review limits. (Para 10) |
| 5. final directive issued, highlighting conditional compliance. (Para 12) |
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
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