2018 (10) TMI 875 – PUNJAB AND HARYANA HIGH COURT – 2018 (19) G. S. T. L. 429 (P & H) – Release of detained goods – allegation is that the same were not accompanied by proper documents – Held that:- The present petition is disposed of permitting the State to withdraw the order passed under Section 130 of the Act, confiscating the goods – In case the petitioner fails to deposit the amount of tax and penalty, if levied in terms of provisions of Section 129 of the Act, needless to add that the State shall be at liberty to proceed further in accordance with law. – CWP No. 23203 of 2018 Dated:- 10-10-2018 – MR RAJESH BINDAL AND MR MAHABIR SINGH SINDHU, JJ. For The Petitioner : Mr. J. S. Bedi , Advocate For The Respondent : Mr. Pankaj Gupta, Ad
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tion. Learned counsel for the State on instructions from Mr. Kalicharan, Proper Officer, Excise and Taxation Department, Punjab fairly submitted that the proceedings initiated under Section 129 of the Act will be concluded after affording hearing to the petitioner and the order of confiscation under Section 130 of the Act be treated as withdrawn. However, in case the petitioner fails to deposit the amount of tax and penalty levied under Section 129 of the Act, the department be given liberty to invoke Section 130 of the Act. Learned counsel for the petitioner does not have any objection to the aforesaid procedure being adopted. After hearing learned counsel for the parties, the present petition is disposed of permitting the State to withdra
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