Garg Oil Tradeers Through Its Partner Mahesh Chand v. State Of Punjab And Others

CWP-672-2023 (O&M) 2023:PHHC:049233-DB

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH 239-2 CWP-672-2023 (O&M) Date of Decision: 10.04.2023 Garg Oil Traders ..... Petitioner

Versus

State of Punjab and others ..... Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA

Present:

None for the petitioner.

Mr. Sourabh Kapoor, Addl. A.G., Punjab.

Mr.Gurinderjit Singh, Sr. Standing counsel, for respondent No.4.

RITU BAHRI, J.

In this writ petition, the petitioner is challenging initiation of proceedings of confiscation of goods in transit under Section 130 of the Central GST Act/Punjab GST Act, 2017.

Pursuant to the order dated 18.01.2023 passed by this Court, goods/ conveyance have already been released by the respondent. As far as issue with respect to the MOV 10 (Annexure P-4) is concerned, the petitioner can file appeal under Section 107 of Central Goods and Services Tax Act, 2017.

SATYAWAN 2023.04.12 17:12 I attest to the accuracy and integrity of this document

CWP-672-2023 (O&M) 2023:PHHC:049233-DB This petition is being disposed of giving liberty to the petitioner to challenge the MOV 10 (Annexure P-4) before the competent authority as per law.

Disposed of.

(RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 10.04.2023 Satyawan

1. Whether speaking/reasoned: Yes/No

2. Whether reportable:

Yes/No SATYAWAN 2023.04.12 17:12 I attest to the accuracy and integrity of this document