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2023 (12) TMI 1275

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..... ST Act, 2017 and with intention to evade tax. Counsel for the petitioners submits that the petitioners have financial handicap as such and are not in a position to deposit the amount twice over at one point of time. Accordingly, he prays that directions be issued firstly to refund the amount so that thereafter it can be deposited by the correct person for release of the goods and the vehicle. HELD .....

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..... G.S. SANDHAWALIA, J. (Oral) 1. The petitioner, in a petition filed under Articles 226 and 227 of the Constitution of India, seeks directions to respondent No. 2 for release of confiscated goods and conveyance as demanded tax and penalty has already been paid on 21.09.2023. 2. The following order was passed on 16.11.2023:- Petitioners seek release of the confiscated goods and conveyance as it is al .....

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..... elligence Preventive Unit, Bathinda has been filed today. It has been pleaded in the affidavit that petitioner No. 2 had come forward after the vehicle had been detained and notice was issued on the ground that the transaction was being carried out in contravention of the provisions of Punjab GST Act, 2017 and with intention to evade tax. The temporary GST registration No. 032300001231TMP was gene .....

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..... 01231TMP created in the name of petitioner No. 2. 4. Counsel for the petitioners submits that the petitioners have financial handicap as such and are not in a position to deposit the amount twice over at one point of time. Accordingly, he prays that directions be issued firstly to refund the amount so that thereafter it can be deposited by the correct person for release of the goods and the vehicl .....

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