Calcutta HC Directs Provisional Release in GST Case

Surojit Das Vs Deputy Commissioner of State Tax (Calcutta High Court) Calcutta High Court has directed the provisional release of a consignment of areca nuts, despite departmental allegations of a “fake transaction.” The ruling, in the intra-Court appeal Surojit Das Vs Deputy Commissioner of State Tax, mandates the writ petitioner to pay a penalty equal to 200% of the tax in terms of Section 129(1)(a) of the CGST/WBGST Act, with the release being subject to the final outcome of the ongoing writ petition. The case involves the detention of areca nuts, which the tax department claims...