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NAZMA ZAKIR UKA vs. STATE TAX OFFICER MOBILE SQUAD & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BELA M. TRIVEDI
ASHOKKUMAR C. JOSHI
Pet. Counsel
Maulik Nanavati
Res. Counsel
---

Petitioner / Applicant

NAZMA ZAKIR UKA
Respondent STATE TAX OFFICER MOBILE SQUAD & OTHERS
Court Gujarat High Court
State

Gujrat

Date Jul 7, 2021
Order No.

R/Special Civil Application No. 4944 of 2021

Citation

2021(7) TAXREPLY 4365
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ORDER

1. The present petition is filed by the petitioner, claiming to be the owner of the conveyance i.e. the Truck bearing registration No. GJ-01- HT- 8461, which was seized and subsequently confiscated vide the impugned order dated 21.11.2020 passed by the State Tax Officer (1) Mobile Squad, i.e. respondent No. 1. 2. The learned Advocate Mr.Nanavati, appearing on behalf of Nanavati & Company for the petitioner submits that the impugned order of confiscation dated 21.11.2020 has been challenged mainly on the ground that the petitioner, i.e. the owner of the conveyance, has not been granted an opportunity of hearing before passing the said order of confiscation. He also submits that as such, the owner of the vehicle has not been given even an option to pay, in lieu of the confiscation of conveyance, the fine equal to the tax payable on the goods being transported thereon, in view of the proviso to Sub-section (2) of Section 130 of the Central Goods and Services Tax Act, 2017 (here....

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