R.R. ENTERPRISES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The petitioner has approached this Court seeking direction to the respondents to release the goods detained, claiming that the petitioner had paid due amount of tax thereon. The goods in the present case were detained on 24-8-2018. The allegation is that the same were not accompanied by proper documents. After the petitioner had filed the writ petition an order of confiscation of the goods passed on 7-92018 under Sec. 130 of the Punjab Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') was served upon the petitioner. It remained undisputed that no order levying tax and penalty has been passed till date under Sec. 129 of the Act though notice was issued after detention.

(2.) Learned Counsel for the State on instructions from Mr. Kalicharan, Proper Officer, Excise and Taxation Department, Punjab fairly submitted that the proceedings initiated under Sec. 129 of the Act will be concluded after affording hearing to the petitioner and the order of confiscation under Sec. 130 of the Act be treated as withdrawn. However, in case the petitioner fails to deposit the amount of tax and penalty levied under Sec. 129 of the Act, the department be given liberty to invoke Sec. 130 of the Act.

(3.) Learned Counsel for the petitioner does not have any objection to the aforesaid procedure being adopted.