GUWAHATI, India, Aug. 8 -- Gauhati High Court issued the following order on July 10:
Heard Mr. G. Jain, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, Taxes.
This writ petition is directed against the seizure about 15000 kg of unmanufactured tobacco dispatched which the respondent authorities have seized while the goods were in transit. The goods were dispatched by the petitioner to one Narayan Enterprises, Assam.
The learned counsel for the petitioner submits that these are perishable goods and therefore appropriate proceedings as prescribed under section 129 and 130 of the Assam Goods and Services Tax Act, 2017 ought to have been initiated. However, till date the goods are still in the custod...