M/S Star Traders vs. State Of Punjab And Others
Held
The Court held that there was no justifiable reason to detain the vehicle and goods without authority of law, especially after the penalty order was set aside. The petitioner should not be denied the fruits of litigation.
Facts
The petitioner's goods and vehicle were intercepted and detained. An order imposing penalty was passed, which was later set aside by the Appellate Authority. Despite this, the goods and vehicle remained detained.
Key Issues
Whether goods and vehicle can be detained after the penalty order is set aside by the appellate authority. Whether the State can continue detention pending its own appeal against the appellate order.
Sections Cited
Section 68, Rule 138A
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH 113 2023:PHHC:145372-DB CWP-25827-2023 Date of Decision: 16.11.2023 M/s. Star Traders
.....Petitioner(s) Versus State of Punjab and others ....Respondent(s) CORAM: HON'BLE MR. JUSTICE G.S.SANDHAWALIA HON'BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Sandeep Goyal, Advocate, and Mr. Mohit Bassi, Advocate, for the petitioner. Mr. Arjun Sheoran, DAG, Punjab. G.S.SANDHAWALIA, J. (Oral)
The petitioner, in a petition filed under Articles 226 and 227 of the Constitution of India, seeks directions for release of goods and the vehicle.
The case of the petitioner is that goods were being transported by Invoice No.192 dated 30.08.2023 amounting to Rs.4,94,494/- including tax transported in vehicle No.HP-12N-6325. They were also accompanied by E- way Bill No.471365583262 dated 30.08.2023 generated at 9.03 p.m. having validity upto 03.09.2023 11:59 p.m. The said goods and conveyance was being carried under the cover of valid documents as required under Section 68 PGST/CGST read with Rule 138A of the CGST Rules. The vehicle allegedly was intersected on 03.09.2023 on the Nat
The judgment continues below.
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