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2021 (6) TMI 149

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....9-4-2021<br>CM- 5455-CWP- 2021 & CM- 5485-CWP- 2021 in CWP- 4939- 2021 - -<br>GST<br>RITU BAHRI AND ARCHANA PURI, JUDGE Present: Mr. Chetan Jain, Advocate for the petitioner. Mr. Gaurav Garg Dhu....

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.... penalty and 10% of the fine amount also. It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the confiscated goods. Hen....