Nishu Vs Union of India & Ors
Date: April 6, 2026
Subject Matter
GST Authorities Cannot Insist on Personal Appearance for Verification, Must Allow Advocate Representation
Summary
The High Court allowed the writ petition, directing the release of detained goods and vehicle. The Court found the authorities' actions arbitrary and contrary to statutory provisions, specifically highlighting their failure to issue a formal seizure…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The petitioner claims to be the sole proprietor of M/s. Sunshine Enterprises, having its office in Kanpur, Uttar Pradesh. The petitioner alleges that the said Sunshine Enterprises sold 480 cartons of pan masala, valued at Rs. 36,24,000/-, to one Maa Kali Traders, having its office in Howrah, West Bengal, on December 15, 2025. The said goods we…