IN THE HIGH COURT OF PUNJAB AND HARYANA AT Umar Traders State of Punjab and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Deepak Gupta, Advocate, for the petitioner. (through video conferencing) Ms. Shruti AAG, Punjab. DEEPAK SIBAL Through this petition, the petitioner seeks through which the petitioner’s goods were intercepted and Section 130 of the Punjab Goods and Services Tax Act, 2017 2. Learned State already been supplied to the petitioner and another copy has been supplied to learned counsel for the petitioner in Court today. 3. Though learned counsel for the petitioner disputes receipt of the copy of the order prior to today, he seeks petition with liberty to take up this issue in appeal. 4. Disposed of. May 26, 2026 vandana Whether speaking/reasoned : Whether reportable Sr. No.126 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-16728 Date of Decision : Versus State of Punjab and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Deepak Gupta, Advocate, or the petitioner. (through video conferencing) Ms. Shruti AAG, Punjab. *** DEEPAK SIBAL, J. (Oral) Through this petition, the petitioner seeks through which the petitioner’s goods were intercepted and Section 130 of the Punjab Goods and Services Tax Act, 2017 Learned State counsel submits that copy of the afore order had already been supplied to the petitioner and another copy has been supplied to learned counsel for the petitioner in Court today. Though learned counsel for the petitioner disputes receipt of the order prior to today, he seeks petition with liberty to take up this issue in appeal. Disposed of. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 16728-2026 (O&M) Date of Decision : 26.05.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Through this petition, the petitioner seeks a copy of the order through which the petitioner’s goods were intercepted and penalty under Section 130 of the Punjab Goods and Services Tax Act, 2017 was imposed. counsel submits that copy of the afore order had already been supplied to the petitioner and another copy has been supplied to learned counsel for the petitioner in Court today. Though learned counsel for the petitioner disputes receipt of the order prior to today, he seeks permission to withdraw this petition with liberty to take up this issue in appeal. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.05.27 18:46 I attest to the accuracy and integrity of this document