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GATI-KINTETSU EXPRESS PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF STATE TAX, KHARAGPUR RANGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

DEBANGSU BASAK

Pet. Counsel

Rajarshi Chatterjee

Res. Counsel

Abhrotosh Majumder

P. Dudhoria

Debasish Ghosh

Petitioner / Applicant	GATI-KINTETSU EXPRESS PRIVATE LIMITED
Respondent	ASSISTANT COMMISSIONER OF STATE TAX, KHARAGPUR RANGE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jun 8, 2018
Order No.	W. P. 6633 (W) of 2018
Citation	2018(6) TAXREPLY 2987
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Section 129

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ORDER
An order of seizure passed under Section 129(1) of the Central Goods and Services Tax Act, 2017 is under challenge in the present writ petition. The order is appealable under Section 107 of the Act of 2017. Learned advocate for the petitioner submits that, the order comes within the purview of Section 121 of the Act of 2017. He submits that, Section 121 of the Act of 2017 carves out an exception of non-appealable decisions and orders and that the impugned order comes within the purview of such Section. Therefore, the writ petition is not maintainable. In support of such contention he relies upon a judgment and order dated February 1, 2018 passed Writ Tax No.111 of 2018 (M/s. R.K. Overseas – Versus- Union of India & Ors.) by the Allahabad High court. Learned Additional Advocate General appearing for the respondents submits that, the writ petitioner proceeds on the basis of that the appellant authority has not been constituted. He submits on instructions that, appell....