04.08.2025 Item No.

A 10 Saswata Rajesh Goyal Versus State Tax Officer, Bureau olf Investigation, South Bengal (HQ) & Ors. Mr. Akshat Agarwal Mr. Parikshit Karmakar …For the petitioner Mr. Amitabrata Roy, Ld. GP Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu …For the State

1. Although, the petitioner has challenged the seizure order dated 21^st January, 2025, the petitioner in effect seeks to challenge the interception of goods and conveyance by issuing a notice in form GST MOV - 02 dated 17^th January 2025 without such notice adhering to the provisions of Rule 138C(2) of the WBGST / CGST Rules, 2017 (hereinafter referred to as the “said Rules”) especially when by an order dated 16^th January 2025 passed under Section 129(3) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), the proper officer had held that the contravention to Section 68 of the said Act and Rule 138 of the said Rules as envisaged in the show cause in form GST MOV – 07 dated 9^th January 2025 and the imposition of penalty under Section 129(1)(a) of the said Act was not justified.

2. Having heard the learned advocates appearing for the respective parties and noting tha