01 11.12. CALCUTTA HIGH COURT

2025 IN THE CIRCUIT BENCH AT JALPAIGURI

CONSTITUTIONAL WRIT JURISDICTION

Ct. No.

APPELLATE SIDE

551

Ab

WPA 2422 of 2025

M/s. Damroo Enterprise

Vs.

The State of West Bengal and others.

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Mr. Rajdeep Mazumder, Mr. Mayukh Mukherjee,

Mr. Supriyo Dutta,

Ms. Sagnika Banerjee.

… for the petitioner.

Mr. Tanoy Chakraborty,

Mr. Saptak Sanyal.

… for the State.

1. This writ petition assails an order dated November

21, 2025 passed in Form- GSTMOV-09 by the Deputy Joint Commissioner of Revenue, Sales Tax, Jalpaiguri Circle, whereby penalty under Section 129(1)(b) of the WBGST Act, 2017/CGST Act, 2017 (in short ‘said Act of 2017’) has been imposed upon

the petitioner.

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

petitioner had sold areca nuts to one Navkar Tradex at Delhi and as such the goods were to be transported to the said purchaser. On November 11, 2025, while the petitioner’s consignment was in transit, same was intercepted by the respondents- GST authorities and detained near Gosala More,

Jalpaiguri. It is the petitioner’s case that the vehicle was travelling from Assam to Delhi and was carrying proper invoice and e-way bill that had been generated in accordance w