Case Law Details
Kanchan Supplier through its Proprietor Vs State of Punjab (Punjab and Haryana High Court)
Confiscated goods and vehicles can be released by depositing 25% of the amount mentioned in the Order in cash and furnishing a bank guarantee for the balance
Introduction: The Punjab and Haryana High Court, in the case of M/s. Kanchan Supplier v. State of Punjab and Ors., clarified significant aspects related to tax disputes and the rights of the assessee. This article delves into the details of the case, the court’s findings, and the implications of the judgment.
The Hon’ble Punjab and Haryana High Court in the case of M/s. Kanchan Supplier v. State of Punjab and Ors. [Civil Writ Petition No. 1629 of 2024 dated January 24, 2024] held that the Assessee has the right to appeal against the Order. Further, the vehicle and the goods confiscated shall be released upon furnishing 25% of the amount mentioned in the Impugned Order, and the outstanding balance shall be secured by furnishing a bank guarantee.
Facts:
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Author Bio
Law is simple, if the aggrieved parties i.e goods owner and vehicle owner do not file any reply or apper before the proper officer, the rigours of section 130 has to be endured. So reply to notice MOV-07 and MOV-09, otherwise i goods and vehicle will be conficated u/s 130.