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DHANLAXMI METALS vs. STATE OF GUJARAT & OTHERS
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
BHARGAV D. KARIA, JJ.
Pet. Counsel
Uchit N Sheth
Res. Counsel
Trupesh Kathiria

Petitioner / Applicant

DHANLAXMI METALS

Respondent STATE OF GUJARAT & OTHERS
Court Gujarat High Court
State

Gujrat

Date Jul 28, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 15680 of 2021, 15682 of 2021 and 16582 of 2021

Citation

2022(7) TAXREPLY 6663

Original Order
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ORDER

JUDGMENT Rule. Learned Assistant Government Pleader Mr. Trupesh Kathiria waives services of notice of rule on behalf of the respondent- State. 2. By these petitions, the petitioners have prayed for setting aside the order under section 129 of the Central/Gujarat Goods and Services Tax Act, 2017 (For short “the GST Act”) in Form GST MOV-06 and show cause notice under section 130 of the GST Act in Form GST MOV-10 and further prayed for release of the goods and conveyance detained by the respondent authorities. 3. The petitioners in the alternative have also prayed for quashing and setting aside the order dated 11.10.2021 of the respondent authorities denying the provisional release of the goods and conveyance under section 67(6)/129(2) of the GST Act even if goods and vehicles are seized in transit. 4. As these matters are to be disposed of on limited issue of alternative prayers made by the petitioners keeping the right of the petitioners open to challenge....

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