Cause title — parties, addresses and appearances
135
HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-3980-2023
Date of decision:27.02.2023
Singla Steel Industries
....Petitioner
V/s.
State of Punjab and others
....Respondents
CORAM: HON'BLE MS. JUSTICE RITU BAHRI
HON'BLE MRS. JUSTICE MANISHA BATRA
Present:
Mr. J.S.Bedi, Advocate
for the petitioner.
Ms. Anu Pal, Sr. DAG, Punjab.
****
Ritu Bahri, J. (Oral).
The petitioner is seeking quashing of impugned notice in Form
GST MOV-2 dated 31.01.2023 by respondent No.3 (Annexure P-2) & GST
MOV-10 dated 06.02.2023 by respondent No. 2 (Annexure P-3) under
Section 130 of the Central GST Act/Punjab GST Act, 2017 by respondent
No. 3.
Learned counsel for the State has placed on record a copy of
the Form GST MOV-11 dated 20.02.2023 which has been issued to the
petitioner and as per this, penalty and fine in lieu of confiscation of goods
and conveyance have been imposed.
Learned counsel for the petitioner submits that purusant to
MOV-11 dated 20.02.2023, he is ready to furnish bank guarantee and,
thereafter, goods and conveyance be released provisionally.
Since the petitioner is the owner of the goods and he is ready to
furnish bank guarantee for release of goods as well as conveyance, this
petition is being disposed of by giving direction to the respondents to
DIVYANSHI
2023.03.01 11:47
I attest to the accuracy and
authenticity of this document/order
CWP-3980-2023 -2- release the goods and conveyance provisionally subject to furnishing bank guarantee of the total amount of penalty and fine as per MOV-11 dated 20.02.2023. This exercise be completed within a period of 10 days and, thereafter, petitioner can take appropriate steps in accordance with law against MOV-11 dated 20.02.2023. (RITU BAHRI)
JUDGE (MANISHA BATRA) JUDGE 27.02.2023
Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.03.01 11:47 I attest to the accuracy and authenticity of this document/order
