HC issues notice of Motion- Section 130- Invocation for confiscation of goods & conveyance in transit

Chirag Steel Vs the State of Punjab & Others (Punjab and Haryana High Court) Punjab & Haryana HC issues Notice of Motion to consider whether Section 130 can be invoked for confiscation of goods and conveyance in transit after amendment as the said section has been amended vide Finance Act, 2021 effective from 01.01.2022.   Relevant Provisions: Section 130 of the CGST Act, 2017 & Punjab GST Act, 2017. Brief Facts: In the present case, petitioner purchased goods through broker and when the goods were being transported, the same were inspected and detained by the State Tax Office...