Sandip Kumar Pandey & Anr Vs Assistant Commissioner of State Tax (Calcutta High Court)
Calcutta High Court has directed Sandip Kumar Pandey, proprietor of Shyam Enterprises, to appeal an order concerning the detention of goods and the denial of provisional release under Section 129(1)(a) of the GST Act. The case, Sandip Kumar Pandey & Anr. Vs Assistant Commissioner of State Tax, arose after goods transported from Kolkata to New Delhi were intercepted, leading to a dispute over ownership and the validity of transaction documents.
Shyam Enterprises, a New Delhi-based registered taxpayer, claimed to have purchased clothing items from Ghosh Enterprises in Kolkata. A tax invoice dated July 20, 2024, and an e-way bill dated July 21, 2024, were reportedly issued, naming Sandip Kumar Pandey as the consignee. However, during transit, the consignment was intercepted at Asansol.
Initially, Sandip Kumar Pandey sought the release of the goods by invoking Section 129(1)(a) of the WBGST & CGST Act, 2017, which allows for release upon payment of a penalty equal to 200% of the tax due. Their initial request was denied, and an order under Section 129(3) was passed on August 3, 2024, in the name of the vehicle’s driver.
Aggrieved by this, the petitioners filed a writ petition (WPA 23120 of 2024) before the Calcutta High Court. On September 19, 2024, the Court allowed Sandip Kumar Pandey to formally apply for release under Section 129(1)(a), provided he could establish his right to do so.
