Nishu Vs Union of India & Ors. (Calcutta High Court)
The case before the Calcutta High Court concerns a writ petition filed for release of goods and a vehicle detained under the provisions of the Central Goods and Services Tax Act, 2017. The petitioner, a sole proprietor of a firm based in Kanpur, Uttar Pradesh, stated that her firm had sold 480 cartons of pan masala valued at Rs. 36,24,000 to a consignee located in Howrah, West Bengal. The goods were transported with proper documentation, including a tax invoice, e-way bill, and consignment note. However, the vehicle carrying the goods was intercepted on December 18, 2025, and Form MOV-02 was issued, resulting in detention of both the vehicle and the goods.
Following the detention, the petitioner requested release of the goods and vehicle and claimed ownership. The authorities, however, insisted on her personal appearance for further proceedings. The petitioner sought permission to be represented through an advocate, but the authorities maintained their demand for personal appearance. Meanwhile, the authorities received a report from the GST Authority in Uttar Pradesh alleging that the petitioner’s firm was a non-existent entity created for availing unlawful input tax credit. Based on this, the authorities sought to verify ownership by requiring the petitioner’s personal appearance.
