2019 (4) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Sections 129(1)(a) and 130 of the Punjab Goods and Service Tax Act, 2017 (in short "the Act") and as per order dated 13.3.2019 (Annexure P-8). 2. The petitioner is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent No.2 conducted physical verification of the goods and vide report dated 22.2.2019 (Annexure P-6) found the said goods in excess. Thereafter, respondent No.2 issued a notice dated 26.2.2019 (Annexure P-7) to the petitioner for confiscation of goods under Section 130 of the Act and for levying penalty. Respondent No.2 vide order dated 13.3.2019 (Annexure P-8) ordered for confiscation of the....