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TMI Blog2023 (1) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... earance:- For the appellant ; Mrs. Rita Mukherjee, Mr. Ghanshyam Jha, Mr. Rowsan Jha. For the State : Md. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. D. Sahu. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal is directed against the order dated 21st December, 2022 passed by the learned Single Bench in W.P.A. No.28031 of 2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -IV, CGST & CX, Kolkata North Commissionerate and attached a copy of the report dated 2nd December, 2022, which is illegible. 2. The question involved in the writ petition is whether the authority was justified in holding that the appellant is not the owner of the goods. The appellant would contend that the said order is illegal as it is contrary to clause no.6 of the circular dated 31st December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner, State Tax will be considered in the writ petition, which is still pending after affidavit-in-opposition is filed. 5. The learned Advocate for the appellant would submit that in terms of Section 129(1)9a) of WBGST /CGST Act, the appellant can seek for release of the goods without prejudice to the rights and contentions of either parties. In fact, the learned Single Bench in its order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a prayer uninfluenced by any of the observations made in its order dated 12th December, 2022, which is subject matter of the writ petition and such order shall be passed within a period of 10 days from the date on which the application is filed by the appellant. 7. It is made clear that such a prayer made by the appellant is without prejudice to the rights and contentions of the appellant in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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