2024 (2) TMI 417

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....2024 passed by respondent No. 2 (Annexure P-3) under Section 130 of the Central Goods Service Tax/Punjab Goods Service Tax Act, 2017 (in short 'the Act') by respondent No. 3 being without jurisdiction. 2. Mr. Saurabh Kapoor, Addl. A.G., Punjab, on account of having advance copy, puts in appearance and has brought to our notice that in pursuance of the proceedings, order dated 18.01.2024 has been passed in Form GST MOV-11 after giving a notice as such to the petitioner who had not appeared on 16.01.2024 and thereafter, the matter was decided on the next date. The said order is taken on record. Resultantly, order has been passed to confiscate the goods, vehicle and penalty and fine was imposed under Sections 130(1) and 130(2) of th....

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....it; Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon : Provided further that the aggregate of such fine and penalty leviable shall not be less than the [penalty equal to hundred per cent. of the tax payable on such goods]. Provided also that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon...." 5. Accordingly, the respondents were directed provisionally to release the goods/conveyance involved in the writ petitions subject t....