In The High Court at Calcutta

In The Circuit Bench at Jalpaiguri

Appellate Side

Ct.551 10.12.25

JPD

Item No.1 Sws.M

WPA 2144 of 2025

M/s. JJ Traders

Vs

Union of India & Ors.

T

Mr. P. Verma

Ms. Pooja Sah

.…for the petitioner

Mr. Ratan Banik

Mr. Bishwaraj Agarwal ….for the respondents

1. This writ petition lays challenge to an order

dated July 31, 2025, passed by the respondent No. 2, i.e. Assistant Commissioner (HAEU) Central GST & CX, Siliguri whereby penalties have been imposed upon the petitioner under Section 129 (1)(a) as well as Section 129(1)(b) of the WBGST Act of 2017/CGST Act of 2017

(hereafter “the said Act of 2017”).

2. The case run in the writ petition is that, the

petitioner is a dealer of areca nuts and has been conducting his business throughout India. On July 8, 2025, the petitioner sold 17,550 kgs. of areca nuts to one M/s. Surana Supri Centre situated in Nagpur,

Maharashtra. On July11, 2025, while the goods were in transit to Nagpur, Maharashtra, the respondent no.2 intercepted the vehicle containing the petitioner’s goods as Husludanga Toll Plaza, Jalpaiguri. Thereafter, an order for physical verification of the goods in Form GST MOV- 02 was issued and on July 14, 2025, a physical v