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ASR INDUSTRIES vs. STATE TAX OFFICER & OTHERS
(Gujarat High Court)

Hon'ble Judges:

N. V. ANJARIA
DEVAN M. DESAI
Pet. Counsel
Nanavati
Res. Counsel
---

Petitioner / Applicant

ASR INDUSTRIES

Respondent STATE TAX OFFICER & OTHERS
Court Gujarat High Court
State

Gujrat

Date Apr 25, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 6918 of 2023

Citation

2023(4) TAXREPLY 7811

Original Order
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ORDER

ORDER Heard learned advocate Mr. Maulik Nanavati for Nanavati & Company for the petitioner in respect of admission of the petition as well as with regard to grant or otherwise of the interim relief. 2. Following prayers are advanced in this petition filed under Article 226 of the Constitution, (i) Declaring the action of 1st respondent in detaining the goods being transported in truck bearing registration number RJ 14 GD 7262 from Ahmedabad to Neemrana in State of Rajasthan and accompanied by all requisite documents in purported exercise of power under Section 129 of the Goods and Services Tax Act, 2017 to be illegal, and forthwith order release of the goods covered under the tax invoice and e-way bill concerning the the goods and shipment; (ii) Declaring the notice dated 10.04.2023 issued under Section 130 of the Central Goods and Services Tax Act, 2017 for confiscation of goods by the State Tax Officer - 3, Mobile Squad, Shamlaji as being arbitrary and contrary....

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