2018 (10) TMI 875

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....Respondent : Mr. Pankaj Gupta, Addl. A. G. Punjab. ORDER RAJESH BINDAL, J. 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 ....

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....unt of tax and penalty levied under Section 129 of the Act, the department be given liberty to invoke Section 130 of the Act. Learned counsel for the petitioner does not have any objection to the aforesaid procedure being adopted. After hearing learned counsel for the parties, the present petition is disposed of permitting the State to withdraw the order passed under Section 130 of the Act, ....