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BRIGHT ROAD LOGISTICS vs. STATE OF HARYANA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

G.S. SANDHAWALIA
HARPREET KAUR JEEWAN
Pet. Counsel
Keane Sardhina
Sumit Saini
Res. Counsel
Arun Beniwal

Petitioner / Applicant

BRIGHT ROAD LOGISTICS
Respondent STATE OF HARYANA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Aug 9, 2023
Order No.

CWP-2490-2019 (O&M)

Citation

2023(8) TAXREPLY 7732
Original Order
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ORDER

HARPREET KAUR JEEWAN, J. The present writ petition under Article 226/227 of the Constitution of India has been filed impugning the order dated 26.11.2018 (Annexure P-1) passed by the First Appellate Authority, State-GST, Haryana, whereby the order dated 12.06.2018 (Annexure P-34) passed by the Assistant Excise & Taxation Officer (Enforcement)-cum-Proper Officer of State Tax, Gurugram (North), under Section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘GST Act, 2017’) read with relevant provisions of the Haryana Goods and Services Tax Act, 2017 (HGST Act in short) and Integrated Goods & Services Tax Act, 2017 (IGST Act in short) was upheld. 2. The brief facts of the case are that the appellant is engaged in the business of transportation of goods by road and holding GSTIN 29AGSPB7424K2ZW. The appellant’s consignment loaded in vehicle No. RJ-14GF-8592 was intercepted and detained by Sh. Rajbir Mahant, Asstt. Exci....

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