2018 (10) TMI 1387 – PUNJAB & HARYANA HIGH COURT – 2018 (19) G. S. T. L. 412 (P & H) – Penalty u/s 129 of the Punjab Goods and Services Tax Act, 2017 and Haryana Goods and Services Tax Act, 2017 – detention of goods – Held that:- 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 Departments concerned, we deem it appropriate to direct the respondents to release the goods on furnishing of security other than bank guarantee or cash – appeal disposed off. – CWP Nos.23111 and 24162 of 2018 Dated:- 22-10-2018 – Rajesh Bindal and Mahabir Singh Sindhu, JJ. For the petitioner : Mr. Rishabh Kapoor, Mr. Saurabh Kapoor and
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ax in the country. In the cases in hand, penalty has been levied on the petitioners under Section 129 of the Punjab Goods and Services Tax Act, 2017 (for short, 'the Punjab Act') and Haryana Goods and Services Tax Act, 2017 (for short, 'the Haryana Act'). The goods detained are still in custody of the Departments concerned. Statutory appeals have been filed 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 prescri
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