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KOHITOOR TRANSPORT LLP vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Varis V Isani
Res. Counsel
Maithili Mehta

Petitioner / Applicant

KOHITOOR TRANSPORT LLP
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 23, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18007 of 2019

Citation

2019(10) TAXREPLY 1910
Original Order
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ORDER

Heard Mr. Varis Isani, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Government Pleader for the respondents. 2. From the original record, which has been produced for the perusal of this court, it appears that a physical verification report Form GST-MOV-04 has been prepared on 14th September 2019, wherein the description of goods as per invoice including HSN code and description of goods in the conveyance is stated to be as per the list attached. However, in the original record there is no list attached to the same. The learned Assistant Government Pleader has submitted that the details on the page after the Form GST-MOV-06, are the details of the physical verification dated 16th September 2019. On a perusal of the said document dated 16th September 2019, it is not possible to ascertain that there is any discrepancy noticed by the concerned officer in the goods which were being transported in the conveyance. 3. The learned Assistant Government ....

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