Case Law Details
Case Name : Chirag Steel Vs the State of Punjab & Others (Punjab and Haryana High Court)
Appeal Number : CWP-3141-2022
Date of Judgement/Order : 03/03/2022
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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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.
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