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FS ENTERPRISE vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Uchit N Sheth
Res. Counsel
Trupesh Kathiriya

Petitioner / Applicant

FS ENTERPRISE
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 11, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7061 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7062 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7063 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 7064 of 2019

Citation

2019(10) TAXREPLY 1788
Original Order
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ORDER

1. Since the facts and contentions raised in all these petitions are more or less similar, the same were taken up for hearing together and are decided by this common judgment. For the sake of convenience, reference is made to the facts as appearing in Special Civil Application No.7061 of 2019. 2. The petitioner is a proprietary concern and is duly registered under the provisions of the relevant Goods and Services Tax Acts (hereinafter referred to as “the GST Acts”). The petitioner received an order from one M/s. Riya Enterprise, who is a registered person in the State of Maharashtra under the GST Acts for supply of TMT bars and angles. Pursuant to such order, the petitioner was transporting the goods and the driver of the truck duly had with him the tax invoice as well as the transport receipt in respect of such goods. Before commencement of movement of goods, the petitioner had duly generated e-way bill in respect of the transaction on the online GST portal. The....

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