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PANCHHI TRADERS THROUGH NARENDRA DANABHAI DAKI vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Maulik Vakhariya
Res. Counsel
Maithili Mehta

Petitioner / Applicant

PANCHHI TRADERS THROUGH NARENDRA DANABHAI DAKI

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 10, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17259 of 2019

Citation

2019(10) TAXREPLY 1877

Original Order
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ORDER

1. On 7.10.2019 while issuing notice, this court had recorded as under:- “Mr. Maulik Vakhariya, learned advocate for the petitioner invited the attention of the court to the tax invoice dated 23.9.2019 and e-way bill dated 23.9.2019, to submit that the driver of the vehicle in question, which was carrying perishable goods in the nature of groundnut seeds, possessed both the invoice as well as the e-way bill and had produced the same at the time when the vehicle in question came to be intercepted which is evident from FORM GST MOV-01 dated 25.9.2019 issued by the State Tax Officer, Mobile Squad, Songadh. It was submitted that thereafter FORM GST MOV-02 came to be issued for physical verification of the goods in question. The attention of the court was invited to Circular No.41/15/2018-GST dated 13.4.2018 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing, to point out that it is duly provided therein that within a period of three working days fro....

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