Case LawCWP-18392-2021
Shiv Enterprises Vs State Of Punjab
- Court:
- High Court
- Bench:
- Punjab and Haryana
- Date:
- February 4, 2022
- Type:
- Writ Petition
- Members:
- Ajay Tewari, Pankaj Jain
Subject
Goods cannot be confiscated u/s 130 for alleged wrongful claim of input tax credit
E-Way BillConfiscation
Summary
In the present case, the goods and conveyance in transit were accompanied with the documents as prescribed under Rule 138A, i.e. the invoice and the e-way bill. No discrepancy has been pointed out in the said documents even in the reply filed by the…
Judgement
By way of present writ petition, the petitioner challenged detention of the goods under Section 129 of the CGST Act, 2017 and prayed for release of the same. 2. According to the petitioner, he sold copper scrap to one M/s. Mittal Engineering Industries, Jagadhri. While the goods were in transit in vehicle No.PB-11CP/0194 on 30.08.2021, the same were checked. Driver of the vehicle produced requisit…