The Court directed the State Tax authorities to issue a fresh notice to the consignee-petitioner and decide the matter afresh in accordance with law.
The Gauhati High Court has disposed of a writ petition by M/s Rishi Stonex, a consignee of marble and granite goods, directing the GST authorities to issue a fresh show cause notice to the petitioner-consignee before proceeding further with detention and penalty proceedings under Section 129 of the AGST Act. [M/s Rishi Stonex v. State of Assam & Ors.]
Justice Devashis Baruah observed that the authorities had issued the show cause notice only to the transporter (the Container Corporation of India), despite the consignee being the party with the legitimate interest to demonstrate that the goods were neither undervalued nor underweight.
Eighty containers of marble and granite were intercepted at the Amingaon Railway Yard on suspicion of undervaluation by unscrupulous traders. The petitioner claimed that three of those containers belonged to it and were fully compliant with the IGST Act. However, the transporter's representative appeared during verification, admitted fault for non-uploading of Part-B of the e-way bill, and a notice was issued only to the transporter — denying the petitioner any opportunity to defend.
The Court directed the Assistant Commissioner of State Tax to issue a fresh notice to the petitioner within 15 days, giving it an opportunity to respond with all necessary documents.
2026-juristway.com-3028-HC(Gauhati)-GST | Gauhati High Court | WP(C)/2841/2025 | 14.10.2026
