Advocate J S Bedi
Jagraon Multi Metals Vs State of Punjab (Punjab & Haryana High Court)
Interim order passed by Honb. Punjab & Haryana High Court against the confiscation of goods directly u/s 130 on the ground that subsequent seller has not deposited the tax
That three vehicles were detained by State Tax Officer Ludhiana inspite of the fact goods are duly covered by proper bills, G.R. and Eway bill even then MOV-10 was issued by proposing the penalty and fine to the dealer on the ground that at subsequent stage tax liability was not discharged.
That the dealer has challenged the interception / confiscation before the Honb. Punjab & Haryana High Court and the Honb. Court has directed the state tax authorities to release the goods by examining the evidence that petitioner has paid the GST to the seller the copy of the interim order passed by the Honb. Punjab & Haryana High Court is as under:-
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
Mr. Gurdeep Singh, State Tax Officer is present in the Court today.
Learned counsel for the petitioner states that he will appear before the authorities today in the evening and show evidence that he has paid GST to the seller while purchasing the goods from M/s Ganesh Trading Company as per Annexures P-1 to P-3.
