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SANTOSH KUMAR SAH vs. UNION OF INDIA
(Calcutta High Court)

Hon'ble Judges:

BISWAROOP CHOWDHURY
Pet. Counsel
Amales Ray
Dhiraj Lakotia
Radhika Agarwal
Res. Counsel
Meghna Joshi
K. Kundu
Nigam Mittal

Petitioner / Applicant

SANTOSH KUMAR SAH
Respondent UNION OF INDIA
Court Calcutta High Court
State

West Bengal

Date Apr 17, 2025
Order No.

CRM (R) 13 of 2025

Citation

2025(4) TAXREPLY 13008
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ORDER

JUDGMENT PER BISWAROOP CHOWDHURY, J: 1. This is an application under Section 439 of the Code of Criminal Procedure 1973/483 of the Bharatiya Nagarik Suraksha Sanhita 2023 filed by the petitioner who is in custody in connection with CR Case No. 530 of 2025 dated 31-03-2025 under Sections 132 (1) (c) read with 132 (5) of the Central Goods and Service Tax Act 2017, pending before the Learned Additional Chief Judicial Magistrate Siliguri Darjeeling. 2. It is the contention of the petitioner that the petitioner is a tax-paying Businessman and the authorized signatory of M/S. Buddhu Sha and Co, a registered GST. Assessee engaged in the lawful trade of fast-moving consumer goods, primarily tobacco products manufactured by ITC LTD, under a distributorship arrangement confined to the Jaigaon region. The petitioner operates under an area-specific supply agreement with ITC Ltd., under which all goods are delivered directly to the petitioner’s designated warehouse or business ....

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