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SHIV ENTERPRISES vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY TEWARI
PANKAJ JAIN
Pet. Counsel
Sandeep Goyal
Res. Counsel
Sudeepti Sharma

Petitioner / Applicant

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

Punjab

Date Feb 4, 2022
Order No.

CWP-18392-2021

Citation

2022(2) TAXREPLY 5054
Original Order
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ORDER

By way of present writ petition, the petitioner challenged detention of the goods under Section 129 of the CGST Act, 2017 and prayed for release of the same. 2. According to the petitioner, he sold copper scrap to one M/s. Mittal Engineering Industries, Jagadhri. While the goods were in transit in vehicle No.PB-11CP/0194 on 30.08.2021, the same were checked. Driver of the vehicle produced requisite documents, i.e. invoice and E-way Bill No.311352418264 dated 30.08.2021. Despite the documents being in order, the same were detained on the pretext that the 'genuineness of the tendered documents need verification from regular bills of A/c'. Form MOV-02 dated 30.08.2021 was issued and the petitioner was directed to station the conveyance carrying goods at office of Assistant Commissioner. The petitioner appeared on the date fixed, i.e. 02.09.2021. He was informed that investigation is underway and was asked to appear on 03.09.2021. On 05.09.2021, the petitioner filed reply to....

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