Calcutta High Court: Md. Nizamuddin, J. disposed of a petition which was filed challenging the impugned order passed by the Deputy Commissioner of Revenue on the ground that the said impugned order was bad in law for the reasons that the petitioners being the owner of the goods in question, which had been detained without giving any opportunity of hearing to the petitioners under the relevant provision of Section 129 of the West Bengal Goods and Service Tax Act, 2017.
The Court noted that the petitioners claiming to be the owners of the goods in question, which had been detained, were ready and agreeable to pay the applicable tax and penalty as per amended provision of Section 129 of the said Act. The Court was of the opinion that the detained goods in question shall be released on making payment as per amended provision of Section 129(1) of the said Act and which was to be made by the petitioners within seven days from date and on receipt of such payment, authorities concerned shall release the detained goods in question within 72 hours from receipt of such payment and in the interest of justice and considering the fact that the petitioners being the owner of the detained goods in question could not get effective opportunity of hearing before passing of the impugned order, thus it was set aside and remanded to the authority concerned to consider afresh and pass a reasoned and speaking order in accordance with law after giving an opportunity of hearing to the petitioners or its authorised representative.[Precious Trade Link (P) Ltd. v. Assistant Commissioner of State Tax under Bureau of Investigation, 2022 SCC OnLine Cal 279, decided on 15-02-2022]
Ms Rita Chatterjee, Mr G. Jha, Mr Abhijat Das, Mr R. K. Jha: For the Petitioners
Mr A. Roy, Ld. GP, Mr S. Saha, Mr Debasish Ghosh, Mr N. Chatterjee: For the State