2020 (4) TMI 60

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....Gupta, Additional Advocate General, Punjab ORDER Dr. S. MURALIDHAR, J. 1. Petitioner has approached this Court at the stage when the goods were confiscated under Section 130 of Punjab Goods and Service Act, 2017 (PGST Act, 2017). On 24th October, 2019, the following orders were passed: "Contends that in similar writ petitions involving identical issues, this Court has issued noti....

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....pendency of the present writ petition, the petitioner did not avail the statutory remedy available against the said order. 4. Considering the fact that the goods now stand released to the petitioner subject to terms and conditions, the Court permits the petitioner to raise all the points which were raised in the present writ petition in the statutory appeal to be filed by the petitioner against....