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SHRI SAI TRADING COMPANY vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

S. MURALIDHAR
AVNEESH JHINGAN
Pet. Counsel
J.s.bedi
Res. Counsel
Pankaj Gupta
`

Petitioner / Applicant

SHRI SAI TRADING COMPANY
Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Mar 12, 2020
Order No.

CWP No. 18548 of 2019 (O&M)

Citation

2020(3) TAXREPLY 1586
Original Order
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ORDER

1. The Petitioner had approached this Court at the stage when the goods were sought to be confiscated under Section 130 of Punjab Goods and Service Act, 2017 (PGST Act, 2017). On 4th October, 2019, the following orders were passed: “Petitioner company is situated at Ganganagar, Rajasthan and being the consignor had dispatched the goods comprising Iron Scrap to the consignee firm situated at Mandi Gobindgarh, when the goods were intercepted; and due to discrepancies in the documents were sought to be confiscated under Section 130 of the PGST Act, 2017. The primary argument raised is that without first resorting to the procedure provided under Section 129 of the PGST Act, the proceedings for confiscation under Section 130 could not be invoked. Further prayer is for directing the release of goods.; Due to heavy docket of the court, hearing in detail is not possible and, therefore, with the consent of the counsel for the parties, hearing is adjourned to 05.12....

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