IN THE HIGH COURT AT CALCUTTA

CIRCUIT BENCH AT JALPAIGURI CIVIL APPELLATE JURISDICTION

APPELLATE SIDE

Present:

The Hon’ble Justice Debangsu Basak

And

The Hon’ble Justice Chaitali Chatterjee (Das)

MAT 2 of 2026

With

IA No.: CAN 1 of 2026

Riya Das

Vs.

Inspector of CGST & CX, Headquarter, Anti Evasion Unit, Siliguri

Commissionerate & Ors.

For the Appellant : Mr. Mainak Bose, Ld. Sr. Advocate

Mr. Avrojyoti Das, Advocate

Mr. Akshat Agarwal, Advocate

Mr. Deokinandan Sharma, Advocate

Mr. Rituraj Chakraborty, Advocate

Mr. Rajdeep Das, Advocate

For the Respondents : Mr. Ratan Banik, Advocate

Mr. Bishwaraj Agarwal, Advocate

Heard & Judgment on : January 9, 2026

DEBANGSU BASAK, J.:-

1. Appeal is at the behest of the writ petitioner and directed against order

dated December 17, 2025 passed in WPA 2021 of 2025.

2. Learned Senior Advocate appearing for the appellant submits that, the appellant is the owner of the consignment. Consignment is perishable in nature. He refers to the show-cause notice. He submits that, the quantum of penalty that can be imposed in terms of the show-cause notice is Rs.5,23,264/-. Appellant is ready and willing to furnish such amount by way of a security to the authority. He also submits that,