TaxTMI 
TaxTMI 
2024 (2) TMI 417
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....t : Mr. Saurabh Kapoor, Addl. A.G., Punjab. G.S.SANDHAWALIA, J. (Oral) 1. The petitioner, in the present petition filed under Articles 226 and 227 of the Constitution of India seeks quashing of the notice in Form GST MOV-02 dated 26.12.2023 (Annexure P-2) and Form GST MOV-10 dated 02.01.2024 passed by respondent No. 2 (Annexure P-3) under Section 130 of the Central Goods Service Tax/Punjab Goo....
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....would lie under the provisions of the Act before the Appellate Authority and, therefore, the petitioner has a remedy as such against the said order. Counsel has referred to the order dated 20.10.2023 passed by the Apex Court in SLP (C) No. 19535 of 2023, Garg Oil Traders through its Proprietor vs. The State of Punjab and others (Annexure P-13), wherein the Apex Court has accepted the view of depos....
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....ng it shall give to the owner of the goods an option to pay in lieu of confiscation, such fine as the said officer thinks fit; 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 ....
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....rted thereon while apprehended in the present case(s). 6. Counsel for the petitioner has accordingly submitted that he would furnish the personal surety bonds. 7. It is not disputed that the petitioner as such is a proprietorship concern which is situated in the State of Uttar Pradesh. Vide the order dated 18.01.2024 passed by the authorities, a specific finding has been recorded that the suppl....