9911796707
TMI Blog2025 (5) TMI 1680X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 30537/2025 3. This is a petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned communication/order dated 6th May, 2025 by which the total tax and penalty was determined as Rs. 2,99,23,614/-. 4. The background of this case is that there was seizure of a consignment of areca nuts in Delhi being brought from Assam by the Directorate General of GST Intelligence (hereinafter 'DGGI') on 30th April, 2024. Sometime on 1st May, 2025 a search was conducted. The total quantum of 7101 sacks of areca nuts weighing 70 kgs each i.e., a total of 4,97,070 Kgs (497.07 tonne) was seized for being traded without proper documentation. The statements of the proprietor etc. were also recorded. The Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises GSTIN-07ACNPC6284DIZM" 5. In response to this communication, wherein the Petitioner sought disposal of the case and release of the goods and quantification of the tax and penalty, the impugned communication dated 6th May, 2025 was issued. The impugned communication is also extracted below: "F.No. DGGI/INT/MISC/113/2025-GrH Dated: 06.05.2025 To M is S.K. Enterprises. GSTIN: 07ACNPC6284DlZM. Address: 1st Floor. B-3/235, Sector-6, Rohini. Delhi. North \Vest Delhi, Delhi. 110085 Dear taxpayer, Sub-Request for disposal of Case and release of goods-reg. Kind attention is invited to your letter dated 02.05.2025 on the above cited subject. 2. In this regard, you are directed to deposit duty along with penalty and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner's communication dated 2nd May, 2025, wherein the Petitioner had sought a computation of the applicable tax and penalty. It is further submitted that in the event the Petitioner is not inclined to seek release of the goods upon deposit of the said tax and penalty, the Respondent GST Department shall proceed in accordance with law by issuing a proper Show Cause Notice. 9. The Court has considered the matter. Clearly, the search itself took place on 1st May, 2025 in the godowns of the Petitioner in Delhi and the letter dated 2nd May, 2025 was written by the Petitioner where a clear undertaking was given that the Petitioner was willing to deposit the tax and penalty in response to which the computation was done. The Petitioner appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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