M/S Rk Enterprises vs. State Of Punjab And Others
Held
The Court disposed of the writ petition based on a consensus reached between the parties. The petitioner undertook to deposit the entire amount of tax, penalty, and other dues pertaining to the goods and conveyance within three weeks, and to furnish a bank guarantee for the unpaid amount. The respondents agreed to release the goods and the vehicle within three days of receiving the deposit or bank guarantee. The Court noted that if the goods and vehicle were not released despite the payment/bank guarantee being deposited, the petitioner would be at liberty to revive the petition. The specific validity of the circular or the notice was not adjudicated upon.
Facts
The petitioner, M/s RK Enterprises, filed a writ petition challenging a circular dated 13.04.2018 issued by respondent No. 6, a notice in Form GST-MOV-10 dated 28.09.2020, and seeking directions for the release of goods upon furnishing surety bonds. The State of Punjab and others were the respondents. The petitioner stated their willingness to deposit the entire amount of tax, penalty, and other dues related to the goods and conveyance within a week, and to furnish a bank guarantee for the unpaid amount. The respondents indicated no objection to releasing the goods and vehicle if the amount was deposited as undertaken.
Key Issues
1. Whether the circular dated 13.04.2018 issued by respondent No. 6 is liable to be quashed? 2. Whether the notice in Form GST-MOV-10 dated 28.09.2020 is liable to be quashed? 3. Whether the petitioner is entitled to the release of goods upon furnishing surety bonds? Petitioner's Contention: The petitioner argued for the quashing of the circular and the notice, and for the release of goods upon furnishing surety bonds. They further undertook to deposit the entire tax, penalty, and other dues within a week and provide a bank guarantee for the unpaid amount. Respondents' Contention: The respondents stated they had no objection to releasing the goods and vehicle if the petitioner deposited the amount as per their undertaking.
Sections Cited
GST-MOV-10
AI-generated summary — verify with the full judgment below
CWP-17463-2020 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-17463-2020 (O&M)
Date of decision : 26.10.2020 M/s RK Enterprises ...Petitioner(s)
Versus State of Punjab and others ...Respondent(s) CORAM:- HON'BLE MR. JUSTICE JITENDRA CHAUHAN HON'BLE MR. JUSTICE VIVEK PURI Present: Mr. Sandeep Goyal, Advocate, for the petitioner.
Mr. Pankaj Gupta, Addl. AG., Punjab.
Mr. Saurabh Goel, Sr. Standing Counsel, for respondent Nos.5 and 6. JITENDRA CHAUHAN J. (ORAL)
The matter has been taken up through video-conferencing in the light of the pandemic COVID-19 situation and as per instructions.
This writ petition under Articles 226/227 of the Constitution of India has been filed for quashing of circular dated 13.04.2018 (Annexure P- 1) issued by respondent No.6; quashing of notice in Form GST-MOV-10 dated 28.09.2020 (Annexure P-6); and for issuance of a direction to the respondents to release the goods on furnishing surety bonds.
Learned counsel for the petitioner states that the petitioner is ready and willing to deposit the entire amount of tax and penalty and all other dues pertaining to the goods and conveyance within a week from today ATUL SETHI 2020.10.29 12:31 I attest t
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