GUWAHATI, India, Aug. 8 -- Gauhati High Court issued the following order on July 10:

Heard Mr. G. Jain, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Taxes.

This writ petition is directed against the seizure about 15000 kg of unmanufactured tobacco dispatched which the respondent authorities have seized while the goods were in transit. The goods were dispatched by the petitioner to one Narayan Enterprises, Assam.

The learned counsel for the petitioner submits that these are perishable goods and therefore appropriate proceedings as prescribed under section 129 and 130 of the Assam Goods and Services Tax Act, 2017 ought to have been initiated. However, till date the goods are still in the custody of the respondent authority and no steps have been taken.

Mr. B. Choudhury, learned counsel for the respondents submits that there appears to be a discrepancy when the E-way bill is compared with the bill of concern transporter, where in the E-way bill the quantity is shown to be 15000 whereas in the transporters bill it is shown to be 25000. It appears that there is a deficiency or a discrepancy amounting to the weight of 10000 kg.

This requires investigation and the authorities are proceeding to investigate the matter further.

Having heard the learned counsel for the parties and upon careful perusal of the provisions of section 129 and 130 of the AGST Act, 2017 as well as taking into consideration the submissions of the learned counsel for the petitioner that he is willing to pay the taxes and penalties on such goods, this Court is of the considered view that the respondent counsel be permitted to complete his instructions and the matter be listed on 15.07.2025 by which date the respondent authorities will apprise the Court as to why steps under Section 129 and 130 of the AGST Act, 2017 as contemplated under the provisions of the act of 2017 had not been proceeded with.

Matter be listed on 15.07.2025.

In the meanwhile, no proceedings for confiscation without leave of Court be initiated till the next date fixed.

The learned counsel for the petitioner will punish extra copies within the course of the day.

Disclaimer: Curated by HT Syndication.