27.04.2026 DL-08 Ct. No. 03 Srimanta In the High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side WPA/4166/2026 Shankar Rambhau Ninawe -Vs.-

State of West Bengal & Ors.

Ms. Bulbuli Basu …for the petitioner.

Mr. Santanu Kumar Mitra, Mr. Subhadip Biswas …for the State.

1. Challenging the refusal on the part of the proper officer to treat the petitioner as an owner of the goods which had been detained under Section 129(1) of the WBGST/CGST Act, 2017, the instant writ petition has been filed. The petitioner contends that the petitioner has already paid the penalty in terms of Section 129(1)(a) of the said Act, notwithstanding the above, the proper officer has refused release of the vehicle and the goods. According to the learned Advocate for the petitioner though the petitioner has a remedy in the form of an appeal from the order passed under Section 129(3) of the said Act, on merits, since the authorities continue to detain the vehicles and the goods despite the petitioner making payment of penalty, the petitioner has approached this Court.

2. Mr. Mitra, learned Advocate appears for the State.

3. Having heard the learned Advocates appearing for the respective parties and t