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ASHOK SINGH vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
NIRAL R. MEHTA
Pet. Counsel
Hiren J Trivedi
Res. Counsel
Aditya Pathak

Petitioner / Applicant

ASHOK SINGH

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Mar 10, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17891 of 2019

Citation

2023(3) TAXREPLY 7161

Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. H. J. Trivedi for the petitioner and learned Assistant Government Pleader Mr. Aditya Pathak for the respondent. 2. By filling this petition, under Article 226 of the Constitution, the petitioner has prayed to set aside notice dated 5.10.2019 (FORM GST MOV 10), which was for confiscation of goods or conveyance and levy of penalty under section 130 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’). It was also prayed to release the vehicle-truck bearing No. GJ-21-W-6977 alongwith the goods contained therein. 2.1 Order under section 130 of Act was passed subsequent to filling of the petition under section 130 of Act. The petitioner challenged the said order dated 5.10.2019 (FORM GST MOV 11) by amending the prayer clause. 3. Notice in the petition was issued on 14.10.2019. Notice as to interim relief was also issued making returnable on 16....

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