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

Hon'ble Judges:

SONIA GOKANI
MAUNA M. BHATT
Pet. Counsel
Nisarg P Raval
Vijay H Patel
Res. Counsel
Trupesh Kathiriya

Petitioner / Applicant

MEHTA ENTERPRISE
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 21, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 26246 of 2022

Citation

2022(12) TAXREPLY 6796
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking to challenge the action of the respondent authority of confiscating the goods and the conveyance in Form GST MOV-11 dated 21.10.2022 under Section 130 of the Central / Gujarat Goods and Services Tax Act, 2017 (‘the GST Act’ hereinafter) as well as the order of detention issued in Form GST MOV-06 under Section 129 of the GST Act with the following prayers:- “(A) Your Lordships may be pleased to admit and allow the present petition; (B) Your Lordships may be pleased to issue a writ of Mandamus or writ in the nature of Mandamus or any other appropriate writ, order or direction to quash and set aside the impugned order for confiscation of goods / conveyance dated 21.10.2022 issued in Form GST MOV – 11 Annexure J as well as the impugned order of detention of goods / conveyance dated 23.09.2022 issued in Form GST MOV – 06 Annexure E; (C) Y....

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