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CHANDER PRAKASH TEXFAB PRIVATE LIMITED vs. THE STATE OF GUJARAT & ANR
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA

Pet. Counsel

Vaibhavi K Parikh

Res. Counsel

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Petitioner / Applicant	CHANDER PRAKASH TEXFAB PRIVATE LIMITED
Respondent	THE STATE OF GUJARAT & ANR
Court	Gujarat High Court
State	Gujrat
Date	Jun 26, 2024
Order No.	R/SPECIAL CIVIL APPLICATION NO. 9204 of 2024
Citation	2024(6) TAXREPLY 11320
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Section 130

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ORDER
ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Ms. Vaibhavi Parikh for the petitioner. 2. It was submitted that the petitioner has challenged the legality and validity of the impugned notice dated 07th June, 2024 in Form GST MOV-10 as well as impugned order of confiscation dated 15th June, 2024 issued by the respondent authority under Section 130 of the Central Goods & Service Tax Act, 2017 (for short ‘the GST Act’). It was submitted by learned advocate for the petitioner that the respondent authority would not have assumed the jurisdiction while detaining the vehicle and the goods under Section 129 of the GST Act and thereafter to initiate the proceedings under Section 130 of the GST Act. 2.1 It was submitted that similar matters are pending before this Court for consideration of this issue being Special Civil Application No.8353 of 2022 and allied matters. 2.2 It was submitted in similar matters, this Court ....