Form No.J(2)

IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE Present :

THE HON’BLE JUSTICE RAJA BASU CHOWDHURY WPA/1940/2025 M/S. AMIT METALIKS LIMITED VS THE COMMISSIONER, CENTRAL GST &

CENTRAL EXCISE, PATNA - II, COMM. AND ORS.

WITH WPA/3057/2025 ANKUR DEALCOM PRIVATE LIMITED VS COMMISSIONER CENTRAL GST AND CX, PATNA - II AND ORS.

For the petitioner In WPA/1940/2025 : Mr. Saurabh Bagaria Mr. Indranil Banerjee Mr. Subrata Mukherjee Ms. Samrita Das For the petitioner In WPA/3057/2025 : Mr. Akshat Agarwal (VC)

For the respondent CGST/

CX Patna : Mr. Shib Shankar Banerjee Mr. Bhaskar Prasad Banerjee Mr. Abhradip Maity For the UOI : Mr. Rajen Dutta Mr. Rajesh Kumar Shah For the State : Mr. Tanay Chakraborty Ms. Saptak Sanyal Heard on : 14.05.2025, 16.05.2025, 02.08.2025, 08.08.2025, 04.09.2025 & 06.02.2026.

Judgment on : 06.02.2026.

RAJA BASU CHOWDHURY, J (Oral):

1. Heard in part.

In Re: WPA/1940/2025

2. Challenging an order of provisional attachment of property dated 3^rd January, 2025, issued under Section 83 of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as the “said Act”) by the Commissioner, CGST & Central Excise Patna-II, thereby attachin