NIKUNJ STEEL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) In this writ petition filed under Article 226 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing respondent No.2 to release the goods along with Truck No. PB-13- BA-1808 as per the provisions of Ss. 129(1)(a) and 130 of the Punjab Goods and Service Tax Act, 2017 (in short "the Act") and as per order dtd. 13/3/2019 (Annexure P-8).

(2.) The petitioner is in the business of trading of iron scrap from the State of Punjab and is registered under the Act vide registration certificate dtd. 1/1/2019 (Annexure P-1). After change of address, fresh registration certificate dtd. 16/2/2019 (Annexure P-2) was issued to the petitioner. The petitioner vide invoice dtd. 21/2/2019 (Annexure P-3) purchased iron scrap from Shri Paramhans Scrap Store. The said goods were sent to the petitioner through Levis Goods Transport Co., Malout vide GR dtd. 21/2/2019 (Annexure P-4). The said goods along with track were intercepted by respondent No.3 at Nabha District Patiala. Accordingly, a notice dtd. 22/2/2019 (Annexure P-5) was issued to the petitioner regarding the genuineness of the goods in transit and for not tendering E-way bill for goods in movement. Respondent No.2 conducted physical verification of the goods and vide report dtd. 22/2/2019 (Annexure P-6) found the said goods in excess. Thereafter, respondent No.2 issued a notice dtd. 26/2/2019 (Annexure P-7) to the petitioner for confiscation of goods under Sec. 130 of the Act and for levying penalty. Respondent No.2 vide order dtd. 13/3/2019 (Annexure P-8) ordered for confiscation of the goods under Sec. 130 of the Act and to deposit tax and penalty amounting to Rs.2,82,315.00. In pursuance thereto, the petitioner deposited the tax and penalty as is clear from Form GST DRC03 dtd. 13/3/2019 (Annexure P-9). However, the goods were not released by respondent No.2. Accordingly, the petitioner moved a representation dtd. 13/3/2019 (Annexure P-10) to respondent No.2 for release of goods, but no response has been received till date. Hence, the present writ petition.

(3.) Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has sent a representation dtd. 13/3/2019 (Annexure P-10) to respondent No.2, but no action has so far been taken thereon.