High Court of Punjab and HaryanaCWP/16633/2018disposed of

M/S Bright Road Logistics v. State Of Haryana And ORS

2018-09-07The Taxing Officer,Mr. Justice Ashok Kumar Verma2 pages

CWP No.16633 of 2018 (O&M) -1IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.16633 of 2018 (O&M) Date of Decision.07.09.2018 M/s Bright Road Logistics

...Petitioner

Vs The State of Haryana and others

...Respondents

CORAM:

HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL

Present:

Mr. Sumit Saini, Advocate for the petitioner.

Ms. Mamta Singla Talwar, DAG, Haryana.

-.- RAJESH BINDAL J.

The petitioner had filed the present petition seeking quashing of the order passed under Section 130 of the Central Goods and Services Tax Act, 2017 read with Section 130 of the State Goods and Services Tax Act whereby the goods in transit were confiscated. The grievance raised by the petitioner is that though he had filed appeal against the order of confiscation, however, there being no Appellate Authority, the same could not be heard. The petitioner was even unable to apply for any interim relief. The Department while denying the petitioner to avail of his remedy of appeal in effective manner, started taking coercive steps for recovery of the amount of penalty by proceeding to auction the confiscated goods.

Learned counsel appearing for the State, on instructions submitted that the Appellate Authority shall be appointed within a period of one week. As the petitioner is being deprived of his right to PANKAJ KUMAR 2018.09.12 10:24 I attest to the accuracy and integrity of this document

CWP No.16633 of 2018 (O&M) -2avail of remedy of appeal, we deem it appropriate to direct that the Department will not take any coercive steps for recovery of the amount of penalty from the petitioner till such time the Appellate Authority is appointed and any application for interim relief filed by the petitioner is taken up and decided.

The petition is disposed of accordingly.

(RAJESH BINDAL) JUDGE (AMIT RAWAL) JUDGE September 07, 2018 Pankaj* Whether speaking/reasoned Yes/No Whether reportable Yes/No PANKAJ KUMAR 2018.09.12 10:24 I attest to the accuracy and integrity of this document