Detained GST Consignment Must Be Released After Statutory Penalty Deposit: Calcutta HC

Ranjeet Kumar Poddar Vs Assistant Commissioner of CGST & CX Headquarter (Calcutta High Court) The petitioner, acting as consignor, claimed to have supplied and transported 34,650 kilograms of dried areca nuts to a consignee in New Delhi. During transit, the truck carrying the goods was intercepted by the CGST authorities, and both the consignment and the conveyance were detained. The revenue authorities issued a show-cause notice dated 30.03.2026 under Section 129(3) of the CGST Act read with Section 20 of the IGST Act. The petitioner submitted a reply on 02.04.2026. Thereafter, the author...