M/s R.R. Enterprises, Ludhiana Versus State of Punjab and others
GST
2018 (10) TMI 875 – PUNJAB AND HARYANA HIGH COURT – 2018 (19) G. S. T. L. 429 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 10-10-2018
CWP No. 23203 of 2018
GST
MR RAJESH BINDAL AND MR MAHABIR SINGH SINDHU, JJ.
For The Petitioner : Mr. J. S. Bedi , Advocate
For The Respondent : Mr. Pankaj Gupta, Addl. A. G. Punjab.
ORDER
RAJESH BINDAL, J.
The petitioner has approached this Court seeking direction to the respondents to release the goods detained, claiming that the petitioner had paid due amount of tax thereon. The goods in the present case were detained on 24.8.2018. The allegation is that the same were not accompanied by proper documents.
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. 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 withdraw the order passed under Section 130 of the Act, confiscating the goods. The petitioner shall appear before the Proper Officer on October 12, 2018 at 11.00 A.M. in his office at Sector 69, Mohali.
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
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