Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

Kanak Timber House & Anr. Vs Assistant Commissioner of Sales Tax & Ors. (Calcutta High Court)

Goods seized cannot be released by invoking writ jurisdiction if no application filed for release of goods under GST

The Hon’ble Calcutta High Court in the case of Kanak Timber House v. Assistant Commissioner of Sales Tax [W.P.A. NO. 4729 of 2024 dated March 11, 2024] disposed of the writ petition, thereby holding that, a person cannot seek the release of the goods by way of filing writ petition and is required to file application under sub-section (6) of Section 67 of the Central Goods and Services Tax Act, 2017(“the CGST Act”).

Facts:

Search and Seizure proceedings were conducted by the Revenue Department (“the Respondent”) at Kanak Timber House (“the Petitioner”) registered place of business. Thereafter, prohibitory order dated March 25, 2023 (“the Impugned Order”) was issued under sub-section (2) of Section 67 of the CGST Act. Further, a show cause notice under Section 122 of the CGST Act was issued for which reply was filed by the Petitioner. Also, the Petitioner requested the Respondent to release the stock of timber which was seized and covered under the Impugned Order.

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