HC allows Statutory Appeal Without Pre-Deposit; Goods & Vehicle Released on Bank Guarantee

Rajda Industries & Exports Private Limited & Anr. Vs The State of West Bengal & Ors. (Calcutta High Court) In Rajda Industries & Exports Private Limited vs. The State of West Bengal, the Calcutta High Court addressed a petition challenging a penalty imposed under Section 129(3) of the CGST/WBGST Act, 2017. The petitioners’ vehicle and goods were detained on January 9, 2024, due to the lack of an E-Way bill. They secured the release of the goods by providing bonds and a bank guarantee, as per the Act. The petitioners argued that the penalty determination was unjust and sou...