2020 (4) TMI 61

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....dvocate General, Punjab ORDER DR. S. MURALIDHAR , J. 1. The Petitioner had approached this Court at the stage when the goods were sought to be confiscated under Section 130 of Punjab Goods and Service Act, 2017 (PGST Act, 2017). On 4th October, 2019, the following orders were passed: "Petitioner company is situated at Ganganagar, Rajasthan and being the consignor had dispatche....

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....penalty with furnishing of personal bond equal to the value of the goods to secure the amount of fine." 2. Subsequently, it was recorded by this Court on 5th December, 2019 that it is conceded that the goods have since been released in compliance of the order dated 4th October, 2019. It is not in dispute that the Assistant Commissioner of State Tax, Mobile Wing, Patiala passed an order dated....