Raja Supari Processing Unit Vs Union of India and Anr. (Calcutta High Court)
The petitioner claimed to have supplied and transported 17,710 kg of dried areca nuts to M/s. Bhairav International, New Delhi. During transit, the truck carrying the consignment was intercepted by the CGST Authority, and both the goods and conveyance were detained.
The revenue authority issued a show-cause notice dated 13.04.2026 under Section 129(3) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017. The petitioner submitted its reply on 17.04.2026. Thereafter, the authority passed an order dated 20.04.2026 and issued a demand of Rs. 34,58,000 for 18,200 kg of nuts, along with Rs. 2,00,000 in respect of the conveyance. The writ petition records a demand of Rs. 3,45,800 under Section 129(1)(a) and Rs. 34,58,000 under Section 129(1)(b) of the 2017 Act.
The petitioner approached the Calcutta High Court seeking release of the consignment under Section 129. Its counsel relied upon an earlier judgment of the same Court dated 14.05.2026 in Ranjeet Kumar Poddar v. Asstt. Commissioner of CGST & CX Headquarter, 116 GST 49/110 GSTL 28 (Calcutta)/WPA 622 of 2026, stating that release had been permitted in similar facts upon compliance with Section 129(1)(a). The revenue submitted that no appeal had been filed against that earlier judgment.
