Calcutta HC Permits GST Goods Release Against 20% Guarantee

Traco Enterprises & Anr. Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court, in Traco Enterprises & Anr. vs Deputy Commissioner of Revenue, examined the legality of a show cause notice (SCN) issued under Section 122(1)(xviii) read with Section 35(6) of the West Bengal GST/CGST Act, 2017, and addressed issues concerning the seizure of goods and documents from the petitioner’s premises under Section 67 of the Act. The petitioners challenged the SCN dated 27 May 2025 and sought release of their detained goods. The petitioners argued through their counsel, M...