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NIKUNJ STEEL vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY KUMAR MITTAL
MANJARI NEHRU KAUL
Pet. Counsel
Kumar Vishav Aggarwal
Res. Counsel
Na

Petitioner / Applicant

NIKUNJ STEEL

Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Apr 1, 2019
Order No.

CWP-8599-2019

Citation

2019(4) TAXREPLY 2281

Original Order
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ORDER

1. In this writ petition filed under Article 226 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing respondent No.2 to release the goods along with Truck No. PB-13- BA-1808 as per the provisions of Sections 129(1)(a) and 130 of the Punjab Goods and Service Tax Act, 2017 (in short “the Act”) and as per order dated 13.3.2019 (Annexure P-8). 2. The petitioner is in the business of trading of iron scrap from the State of Punjab and is registered under the Act vide registration certificate dated 1.1.2019 (Annexure P-1). After change of address, fresh registration certificate dated 16.2.2019 (Annexure P-2) was issued to the petitioner. The petitioner vide invoice dated 21.2.2019 (Annexure P-3) purchased iron scrap from Shri Paramhans Scrap Store. The said goods were sent to the petitioner through Levis Goods Transport Co., Malout vide GR dated 21.2.2019 (Annexure P-4). The said goods along with tracuk were intercepted by re....

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