Abhishek Kumar Kashyap Etc. Vs State of West Bangal & Ors. (Supreme Court of India)
Supreme Court requests senior counsel to assist Court in the issue regarding jurisdiction of police authorities vis-à-vis the tax authorities to detain any goods in transit.
Facts- The present petitions were filed challenging the impugned order dated 28thApril, 2025 passed by the High Court at Calcutta. The issue pertains to release of the goods which were seized by the police after registration of First Information Report. On 16th July, 2025 apparently seeing that it was a case of evasion of tax, we had directed impleadment of Commissioner of State GST, Directorate Commercial Taxes; Principal Chief Commissioner, Directorate of Legal Affairs, Central Board of Indirect Taxes and Customs and Additional Secretary, Goods and Service Tax Council. The notices were directed to be issued to them.
Vide order dated 25th July, 2025, this Court stayed coercive action against the petitioners in connection with the FIRs.
Conclusion- Held that as the issue which may be required to be considered in the present petition is regarding jurisdiction of the police authorities vis-à-vis the tax authorities to detain any goods in transit, we request Shri Tarun Gulati, learned senior counsel, to assist the Court as amicus. The Registry is directed to provide soft copy of the complete set of the S.L.P. paper book to the learned amicus.
