Date : 10.07.2025
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
representation has also not been disposed of by the Respondent Officer.
Being aggrieved the present writ petition has been filed.
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