Defunct Company Fails to Provide Storage; Calcutta HC Directs GST Authorities to Repossess Goods

Archana Bazaz Vs Senior Joint Commissioner of Revenue (Calcutta High Court) The Calcutta High Court, in the case of Archana Bazaz Vs Senior Joint Commissioner of Revenue, addressed a writ petition filed by Archana Bazaz, the owner of a godown, against the seizure and sealing of her property by revenue authorities. The petitioner, Archana Bazaz, had leased the godown to a tenant, respondent No. 6, under a leave and license agreement that expired on March 31, 2025. During the tenancy, the goods of the respondent were seized and the godown sealed by the authorities, preventing the petitioner fro...