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Case Name : Riya Das Vs Inspector of CGST & CX (Calcutta High Court)
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Riya Das Vs Inspector of CGST & CX (Calcutta High Court) The appeal was filed by the writ petitioner against an order dated December 17, 2025 passed in WPA 2021 of 2025, which had refused interim relief for release of seized goods. The goods in question were areca nuts, which are perishable in nature. The consignment was being transported under an e-Bill when it was intercepted by the respondent authorities. Upon interception, the appellant issued a letter dated August 28, 2025 claiming ownership of the seized goods. A notice under Section 129(3) of the Central Goods and Services Tax Act, ...
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