Sumit Alloys Through Its Proprietor Sh. Sumit Wahi v. State Of Punjab And Others

CWP-1707-2023

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-1707-2023 (O&M) Date of Decision:-01.03.2023 Sumit Alloys through its proprietor Sh. Sumit Wahi ....Petitioner Vs.

State of Punjab and ors.

....Respondents CORAM:- HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present:- Mr. J.S. Bedi, Advocate for the petitioner Ms. Anu Pal, Sr. DAG, Punjab Mr. Sunish Bindlish, Sr. Standing counsel for respondent No. 4 Ritu Bahri, J. (Oral) The present petition is for issuance of writ in the nature of certiorari for quashing the impugned notice in Form GST MOV-10 dated 11.01.2023 (P-3 and P-4).

On notice, a reply by way of affidavit of Randhir Singh, State Tax Officer, Mobile Wing, Ludhiana has been filed on behalf of respondent Nos. 2 to 3 and the same is taken on record. Learned State counsel has submitted that the petitioner failed to respond to notice MOV-10 and had failed to reply to the notice, therefore, the proper officer vide order dated 25.01.2023 (R-1).had passed order in confiscation in form MOV-11. Learned State counsel submits that order dated 25.01.2023 is an appealable order and the petitioner can take his appropriate remedy in accordance with law.

Learned counsel for the petitioner states that the goods of the petitioner be released as the petitioner is ready to give bank guarantee of the amount of penalty and fine. This prayer is accepted. In view of the above, the present petition stands disposed of and direction is given to the respondents to release the goods of the petitioner GAURAV ARORA 2023.03.03 04:41 I attest to the accuracy and integrity of this document

CWP-1707-2023 provisionally, subject to giving of bank guarantee of the amount of penalty and fine, as per order dated 25.01.2023 (R-1), within a period of 07 days. (RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 01.03.2023 G Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No