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KRISHNA ENTERPRISE vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Abhishek Kumar C Malvi
Maulik Vakhariya
Res. Counsel
Shrunjal Shah
Ankit Shah

Petitioner / Applicant

KRISHNA ENTERPRISE

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Apr 16, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 4071 of 2025

Citation

2025(4) TAXREPLY 13029
Original Order
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ORDER

ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Maulik Vakhariya for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent. 2. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the show-cause Notice dated 11.11.2024 in FORM GST MOV-10 and order dated 20.11.2024 passed in FORM GST MOV-11. 3. Brief facts of the case are that the petitioner purchased 25005 Kgs of Remelted Lead Ignots from M/s. Sunrise Enterprises by Invoice No. 162 dated 23.10.2024. The said goods were being transported by road from Bavla, Gujarat to Hyderabad, Telangana which is the business place of the petitioner alongwith E-way Bill. The respondent No.2 intercepted Truck No. KA-56-1947 on 24.10.2024 at 5:40 A.M. wherein, the aforesaid goods were being transported by the petitioner under section 129 of the Central/State Goods and Service Tax Act,2017 [for short &lsq....

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