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GENEX CORPORATION vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
DEVAN M. DESAI
Pet. Counsel
Abhishek Kumar C Malvi
Maulik Vakhariya
Res. Counsel
Manan Mehta

Petitioner / Applicant

GENEX CORPORATION

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Apr 28, 2023
Order No.

R/Special Civil Application No. 5900 of 2023

Citation

2023(4) TAXREPLY 7402

Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Maulik Vakhariya for the petitioner and learned Assistant Government Pleader Mr. Manan Mehta for respondent No.2 State and its authorities. 2. What is prayed in this petition is to set aside order dated 22.3.2023 in FORM GST MOV 11 passed by the competent authority under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the ACT’). There is also prayer to release the goods and conveyance bearing registration No. MH-11-CH-7275. 3. The quantity of 25,000 k.gms. of Ground Nut seeds purchased by the petitioner, were to be exported to the country Philippines and as per the case of the petitioner, for that purpose the goods were transported by road from Gadu to Chennai port under commercial invoice. The truck bearing registration No. MH-11-CH-7275 containing goods was intercepted. The goods were seized by invoking powers under section 129 of th....

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