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A AND S METAL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
D K.puj
Res. Counsel
Soham Joshi

Petitioner / Applicant

A AND S METAL

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Jul 26, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 12861 of 2019

Citation

2019(7) TAXREPLY 2137

Original Order
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ORDER

1. Rule returnable on 7th August, 2019. Mr. Joshi, the learned AGP, waives service of notice of rule for and on behalf of the respondent No.1. 2. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the writ applicant has been able to make out a strong prima facie case to have some interim order in his favour. 3. It appears that the writ applicant is a proprietor of a proprietary concern. The proprietary concern is engaged in the business of scrap. The proprietary concern is a registered dealer under the G.S.T Act. The writ applicant purchased the scrap from one Bharat Oman Refineries Ltd., situated at Madhya Pradesh. While the goods were in transit, the vehicle was intercepted by the authorities. The goods as well as the conveyance has been seized by the authorities for the alleged violation of the provisions of the G.S.T Act. 4. We are examining the larger issue with regard to sections 129 a....

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