GAUHATI HIGH COURT ISSUES ORDER ON KAMAL AGARWAL V/S THE STATE OF ASSAM AND 3 ORS

GUWAHATI, India, Aug. 8 -- Gauhati High Court issued the following order on July 10:

1. Heard Mr. A. K. Gupta, learned counsel for the writ petitioner.

2. The writ petitioner is aggrieved by the retention of the consignment of areca nuts, which the petitioner claims, has been dispatched from the State of Uttar Pradesh.

3. The learned counsel for the petitioner submits that if the authorities wants to impose taxes on the goods detained, then procedure prescribed under Section 129/130 of the Assam Goods and Service Tax Act, 2017, is required to be followed. However, the same has not been done.

4. The petitioner filed a representation before the Principal Commissioner of State Goods and Service Tax, dated 07.07.2025. The said representa...