Seizure of Goods: HC directs appellant to file application before AO for relief under Section 129(1)(a)

Surojit Das Vs Assistant Commissioner of State Tax (Calcutta High Court) The learned Advocate for the appellant would submit that in terms of Section 129(1)9a) of WBGST /CGST Act, the appellant can seek  for release of the goods without prejudice to the rights and contentions of either parties. In fact, the learned Single Bench in its order dated 21st December, 2022 has recorded the submissions on behalf of the appellant that they are ready and willing to pay security equivalent to the penalty in terms of Section 129 (1) (a) of the WBGST/CGST Act. However, such a prayer has not been made befo...