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2022 (4) TMI 1417 - HC - GSTValidity of penalty order - inaction on the part of the respondent authority concerned in considering its application of the writ petition for release of the goods in question by allowing it to furnish the bank guarantee and bond under the relevant provision of Section 129 of the WBGST Act - HELD THAT:- This writ petition is disposed of by directing the Assistant Commissioner Karagpur Zone/respondent no.2 to consider and dispose of the aforesaid application of the petitioner dated 30th March, 2022 within seven days from the date of communication of this order by taking into consideration the relevant provision of Section 129 of the Act and upon the terms and conditions which the petitioner is agreeable as per its aforesaid application. Petition disposed off.
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