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BURHANI IRON & OTHERS vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

VIPUL M. PANCHOLI
DEVAN M. DESAI
Pet. Counsel
Uchit N Sheth
Res. Counsel
---

Petitioner / Applicant

BURHANI IRON & OTHERS

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jun 23, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 10532 OF 2023

Citation

2023(6) TAXREPLY 7729

Original Order
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ORDER

ORDER PER : HONOURABLE MR. JUSTICE VIPUL M. PANCHOLI 1. Learned Advocate, Mr. Sheth, appearing for the petitioner, referring to the memo of the petition, submitted that the conveyance bearing Registration No. GJ-09-V-7539, along with the goods, was intercepted by the Respondent-authority on 04.06.2023. Thereafter, the vehicle as well as the goods came to be seized by the Respondent-authority. 1.1 It was, further, submitted that the petitioner has already raised preliminary objection against the same vide communication dated 12.06.2023, a copy whereof is produced at Page-37 of the compilation. 1.2 It was submitted that, though, the petitioner made a request for provisional release of the goods and conveyance, as provided under Section 67(6) of the Central Goods and Services Tax Act, 2017, the Respondent-authority did not do so. 1.3 Learned Advocate, Mr. Sheth, submitted that in a similar type of matter, i.e. Special Civil Application No. 5525 of 2023, this Court h....

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