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HC allows Interim release of goods as petitioner already paid Tax & Penalty



Case Law Details
Case Name : Mahakali Transport Vs State of Punjab (Punjab High Court)
Appeal Number : Case No. CM 5455-CWP-2021 & CM-5485-CWP-2021 in CWP-4939-2021
Date of Judgement/Order : 09/04/2021
Related Assessment Year :
Courts : All High Courts Punjab and Haryana HC

Mahakali Transport Vs State of Punjab (Punjab High Court)

The resolution is not clear as to how the interim release of the goods can be given as at the time of filing of the appeal, the petitioner has deposited the entire 100% of the tax, 100% of the penalty and 10% of the fine amount also. It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the confiscated goods. Hence the orders dated 19.03.2021 is being clarified that subject to furnishing of bonds to the satisfaction of the respondents, the confiscated goods be released, keeping in view the petitioner has deposited 100% tax, 100% penalty and 10% of the fine amount. This order be complied with.



The application stands disposed of.

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