Form No.J(2)

Calcutta High Court

In the Circuit Bench at Jalpaiguri

Appellate Jurisdiction

Present :

The Hon’ble Justice Raja Basu Chowdhury

WPA 1691 of 2025

M/s. Assam Supari Traders

-versus

Union of India & Ors.

For the Petitioner : Mr. Pulhit Verma, Adv.

Ms. Pooja Saha, Adv. Mr. Gopal Roy, Adv.

For the Respondents : Mr. Dilip Kr. Agarwal, Adv.

Mr. Bishwa Raj Agarwal, Adv.

Heard on : 19.08.2025 Judgment on : 19.08.2025

Raja Basu Chowdhury, J. (Oral):

1. The present writ petition has been filed inter alia challenging an

order under section 129 (3) of the CGST Act, 2017 (hereinafter referred to as “the said Act”). It is petitioner’s case that the petitioner is a dealer and is engaged in the business of trading dried arecanuts all over India. The petitioner also claims to be duly registered under the provisions of Central/Assam GST Act, 2017. It is also the petitioner’s case that the petitioner in usual course of business had sold 34510 Kg of Dried Areca Nuts for a transaction value of Rs.90,89,934/- to one M/s. Ansaar Traders

situated in Chikkamagaluru, Karnataka on FOB basis. The said goods were accompanied with valid documents and was booked with the transporter namely M/s. Ajay Goods Carriers fo