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 sought to have the order set aside. The State argued that the petitioners should pursue an appeal under Section 107 of the Act. The Court agreed, noting that the petitioners have an alternative appellate remedy. It instructed the petitioners to approach the appellate authority within 15 days. The Court clarified that the bonds and bank guarantee provided would cover the penalty, negating the need for additional pre-deposit payments. The appellate authority was directed to resolve the appeal on merits within eight weeks. The writ petition was disposed of with these directions, and the Court allowed for urgent certified copies of the order upon request.
