2019 (2) TMI 1450 – PUNJAB AND HARYANA HIGH COURT – TMI – Release of seized vehicle alongwith the goods – Sub-section (1) of Section 129 of the Punjab Goods and Services Tax Act, 2017 – Section 20 of the Integrated Goods and Services Tax Act read with sub-Section (3) of Section 68 of the Central Goods and Services Tax Act, 2017 – Held that:- We dispose of the present petition by directing respondent No.3 to take a decision on the representation dated 25.01.2019 (Annexure P-2), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one week from the date of receipt of the certified copy of the order. – Civil Writ Petition No. 4263 of 2019 Dated:- 20-2-2019 – MR
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Goods and Services Tax Act, 2017 and under Section 20 of the Integrated Goods and Services Tax Act read with sub-Section (3) of Section 68 of the Central Goods and Services Tax Act, 2017. Tax along with penalty was imposed upon the owner of the goods. M/s R.R. Enterprise have deposited 10% of the amount of tax demand on 31.08.2018 and 25.10.2018. Thereafter, he made a request to respondent No.3 for releasing the goods alongwith vehicle in question whereas the same was rejected by respondent No.3 on 15.10.2018 (Annexure P-3) and direction was issued to deposit the entire amount of tax and penalty for release of the same. Thereafter, the petitioner moved a representation to respondent No.3, being registered owner of the vehicle in question, f
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