Kanchan Supplier through its Proprietor Vs State of Punjab
Date: January 23, 2024
Subject Matter
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
Summary
The case involves a petition filed under Articles 226 and 227 of the Constitution of India seeking the quashing of notices issued under Section 130 of the Central Goods and Services Tax Act, 2017. The notices in question relate to the confiscation of…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. The petitioner, in the present petition filed under Articles 226 and 227 of the Constitution of India seeks quashing of the notice in Form GST MOV-02 dated 26.12.2023 (Annexure P-2) and Form GST MOV-10 dated 02.01.2024 passed by respondent No.2 (Annexure P-3) under Section 130 of the Central Goods Service Tax/Punjab Goods S…