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VIJAY MAMGAIN vs. THE STATE OF HARYANA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY TEWARI
PANKAJ JAIN
Pet. Counsel
Sandeep Goyal
Res. Counsel
Shruti Jain Goyal

Petitioner / Applicant

VIJAY MAMGAIN
Respondent THE STATE OF HARYANA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Feb 15, 2022
Order No.

CWP-1564-2022 (O&M)

Citation

2022(2) TAXREPLY 5400
Original Order
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ORDER

1. By this petition the petitioner has challenged the action of the respondents in not releasing the conveyance even though he had paid the fine prescribed under Section 130 (2) proviso of the Central Goods and Services Act, 2017 (for short 'the Act'). 2. It is his contention that the scheme of Section 130 of the Act makes it clear that the owner of the goods and the owner of the conveyance are two separate entities and the liability of one can not be foisted upon the other. Section 129 and 130 of the Act, are reproduced herein below :- "129. Detention, seizure and release of goods and conveyances in transit. "(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyan....

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