Calcutta HC Dismisses GST Writ as Statutory Appeal Remedy Was Available

S N Trading Co. & Anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court dismissed a writ petition challenging an order passed under Section 129(3) of the CGST Act, 2017 relating to the detention of a consignment of Assam dried areca nuts during transit. The petitioner had dispatched 350 bags of Assam dried areca nuts weighing 24,500 kg to a consignee in Kanpur. The goods were accompanied by all required documents, including the e-way bill, e-invoice, and consignment note. The taxable value declared in the invoices was Rs. 32,52,500, based on a rate of Rs. 145 per ...