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

Hon'ble Judges:

HARSHA DEVANI
BHARGAV D. KARIA
Pet. Counsel
Uchit N Sheth
Res. Counsel
Utkarsh Sharma

Petitioner / Applicant

FS ENTERPRISE
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Apr 12, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7061 of 2019, 7062 of 2019

Citation

2019(4) TAXREPLY 2295
Original Order
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ORDER

1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and the other relevant statutory provisions, to submit that the order of detention has been made on the ground that the lorry receipt issued by the transporter is photocopy without computerized serial number and contact number details. The attention of the court was invited to section 68 of the CGST Act, to point out that the same provides that the Government may require the person incharge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Reference was made to rule 138A of the Central Goods and Services Tax Rules, 2017 to point out the nature of ....

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