Additional Director General of the Directorate General of GST Intelligence DGGI Vs Sarvadeva Vanijya Pvt Ltd And Ors (Gauhati High Court)
The Gauhati High Court dismissed an application filed by the Directorate General of GST Intelligence (DGGI) seeking modification of an interim order relating to release of a consignment of areca nuts and transport vehicles. Earlier, by order dated 22.01.2026 passed in the connected writ petition, the Court had directed release of the areca nuts and vehicles upon furnishing of an adequate bank guarantee equivalent to the alleged short-paid tax amount of Rs.4,52,076/-, comprising CGST and SGST components. The DGGI sought alteration of the interim order on the ground that the Court had considered only the amount of tax short paid and had not taken into account the penalty component, which according to the Department increased the total liability to Rs.99,45,656/-. The Department argued that the bank guarantee amount should therefore be proportionately enhanced.
The writ petitioner opposed the application, contending that the Court had already been informed about the penalty component through the communication dated 22.12.2025 and had consciously directed furnishing of a bank guarantee only for the alleged short-paid tax. It was also submitted that despite filing the modification application, the interim order directing release of the perishable goods had not been complied with.
