GAHC010007882026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/318/2026 M/S SARVADEVA VANIJYA PVT. LTD.

A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT UNDER CIN NUMBER- U74900WB2013PTC195756 , HAVING ITS REGISTERED OFFICE AT 159 RABINDRA SARANI, 5TH FLOOR, KOLKATA, WEST BENGAL- 700007 AND PRINCIPAL PLACE OF BUSINESS IN ASSAM AT 2ND FLOOR, C-5, SHINE TOWER, SARABHATI CHARIALI, GOLD CINEMA, SARABHATI, GUWAHATI-781008, REPRESENTED BY SRI ABHISHEK CHHAJER, WHO IS THE LOCAL BRANCH IN-CHARGE AT GUWAHATI OF THE PETITIONER COMPANY VERSUS THE UNION OF INDIA AND 5 ORS THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 001

2:PRINCIPAL COMMISSIONER GST AND CENTRAL EXCISE COMMISSIONERATE GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI ASSAM 781 001

3:THE ADDITIONAL DIRECTOR GENERAL OF THE DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWALA PATH NEAR SHANKARDEV KALAKHETRA PANJABARI GUWAHATI-781037

4:THE ASSISTANT DIRECTOR OF THE DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWALA PATH NEAR KALAKHETRA SHANKARDEV PANJABARI GUWAHATI-781037

5:THE SENIOR INTELLIGENCE OFFICER OF THE DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWALA PATH NEAR SHANKARDEV KALAKHETRA PANJABARI GUWAHATI-781037

6:THE INTELLIGENCE OFFICER OF THE DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) GUWAHATI ZONAL UNIT HOUSE NO. 77 RUPKONWAR JYOTI PRASAD AGARWALA PATH NEAR SHANKARDEV KALAKHETRA PANJABARI GUWAHATI-78103 Advocate for the Petitioner : DR. A SARAF, MR. N N DUTTA,MR. A. KAUSHIK,MR P BARUAH,MR S J SAIKIA,MR P K BORA,B SARMA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

ORDER

22.01 .2026 Heard Dr. Ashok Saraf, learned Senior Counsel assisted by Mr. A. Kaushik and Mr. P.K. Bora, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST assisted by Mr. K. Jain, learned counsel for the respondents.

2. The petitioner before this Court is a trader and is in the business of sale and purchase of various commodities including dried areca nut. During the course of business, the goods which were transmitted in vehicles by the petitioner came to be detained by the GST authorities. Purportedly in exercise of powers under section 129(1) of the CGST Act, the goods were detained on the ground that they were undervalued and the vehicles along with the areca nut consignment were seized by the GST authorities and detention order dated

14.11.2025 was passed.

3. The learned Senior Counsel for the petitioner submits that this entire action by the respondent authorities is in contravention with the provisions prescribed under the GST Act under section 129 and 130. The learned Senior Counsel submits that the detention orders were passed on the ground that discrepancies in weight after physical verification was noticed and goods weighing 22,215 kg were found to be not covered with invoice and EWB. Thereafter, the respondent authorities issued notice under section 130 for confiscation of goods and the levy of penalty. The penalty was calculated along with fine in lieu of confiscation of goods and fine in lieu of confiscation of conveyance amounting to a total of Rs.99,45,656. The learned Senior Counsel referring to the provisions of the GST Act submits that the seizure under section 129 in respect of goods and conveyances in transit is only when the goods are in transit in contravention with the provisions of the Act. Such is not the case in the present proceedings in as much as the goods were duly covered with necessary documents and invoices. According to the respondent authorities, there is a discrepancy in the weight of the materials which the learned Senior Counsel submits that it could have r