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A.S. ENTERPRISE vs. STATE OF GUJARAT & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA

Pet. Counsel

Mohammadirfan M. Shaikh

Varis V Isani

Res. Counsel

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Petitioner / Applicant	A.S. ENTERPRISE
Respondent	STATE OF GUJARAT & ANOTHER
Court	Gujarat High Court
State	Gujrat
Date	May 2, 2024
Order No.	R/Special Civil Application No. 5821 of 2024
Citation	2024(5) TAXREPLY 9875
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ORDER
ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Learned advocate Mr. Varis V. Isani for the petitioner has tendered the draft amendment. The same is allowed in terms of the draft. To be carried out forthwith. 2. Learned advocate Mr. Varis V. Isani for the petitioner submitted that the respondent authorities have reiterated the same reasons for passing the order in Form GST MOV-11 which are recorded in passing the order in Form GST MOV- 06. It was also submitted that the respondent authorities could not have issued the notice and passed the order under Section 130 of the Goods and Service Tax Act, 2017 (for short ‘the GST Act’) when the goods were detained under Section 129 of the GST Act. 3. Learned advocate Mr. Isani submitted that the similar issue is pending before this Court in Special Civil Application No. 8353 of 2022. 4. Considering the above submissions, issue Notice returnable on 19.6.2024. 5. By way of ad-interim relief, th....