M/s MODERN INSECTICIDES LIMITED Versus STATE OF PUNJAB AND OTHERS
GST
2018 (10) TMI 1387 – PUNJAB & HARYANA HIGH COURT – 2018 (19) G. S. T. L. 412 (P & H)
PUNJAB & HARYANA HIGH COURT – HC
Dated:- 22-10-2018
CWP Nos. 23111 and 24162 of 2018
GST
Rajesh Bindal and Mahabir Singh Sindhu, JJ.
For the petitioner : Mr. Rishabh Kapoor, Mr. Saurabh Kapoor and Mr. Rajiv Agnihotri, Advocate
For the Respondent : Mr. Ankur Mittal, Mr. Manoj Dhankhar, Mr. Pankaj Gupta, Mr. Anshuman Chopra, Advocate
ORDER
In terms of the order passed on 17.10.2018, Mr.M.P.Singh, IAS, ACS(T) and Mr.Vivek Partap Singh, IAS ETC, Punjab; Mr.Sanjeev Kaushal, IAS, Addl.Chief Secretary, E&T Department, Government of Haryana and Ms.Ashima Brar, IAS, Excis
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by the petitioners before the Appellate Authority in terms of Section 107 of the Act. As a pre-condition of filing appeal, 10% of the disputed tax amount has also been deposited. In terms of Section 107(7) of the Act, recovery of the balance amount is deemed to be stayed.
Section 129(1)(c) of the Act provides that goods can be released on furnishing of security as prescribed. Section 129(2) of the Act provides for application of Section 67(6) of the Act, which in turn has been referred to in Rule 140 prescribing the bond and the bank guarantee to be furnished.
Considering the fact that the legal issues sought to be raised by the petitioners need examination in detail by the GST Council and the goods detained are still in custody of the De
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