This document contains the original judgement for the case of Vijay Mamgain Vs State of Haryana & Ors, decided by the High Court of Punjab and Haryana. The case revolves around the seizure and release of a conveyance following a contravention of the Goods and Services Tax Act, 2017. It clarifies the distinction between the owner of goods and the owner of the conveyance, and the conditions under which a conveyance can be released after payment of applicable taxes and penalties. This judgement is particularly useful for legal practitioners, transporters, and businesses involved in goods transportation and tax compliance.
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