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POORAN SINGH vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
DEVAN M. DESAI
Pet. Counsel
Bhaumik Dholariya
Res. Counsel
Raj Tanna

Petitioner / Applicant

POORAN SINGH

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date May 3, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 7938 OF 2023 WITH 8004 OF 2023

Citation

2023(5) TAXREPLY 7448

Original Order
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ORDER

ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA The above two petitions contain challenge to the same orders. The petitioner of Special Civil Application No. 7938 of 2023 is a driver of the vehicle whereas the petitioner of Special Civil Application No. 8004 of 2023 is the consignor of the goods. 2. When the goods were being transported in the vehicle bearing registration No. NL-01-AG 2782, the GST authority intercepted the vehicle driven by the petitioner of Special Civil Application No. 7938 of 2023 carrying the consignment of goods of the consignor-the petitioner of the other petition, exercised powers under section 129 of the Central Goods and Services Tax Act, 2017 to seize the goods and the conveyance. Thereafter, the authorities proceeded to exercise powers under section 130 of the Act and issued the impugned order. 3. What is prayed in both the petitions is to set aside order dated 07.03.2023 (Form GST MOV-11) passed invoking the powers under section 130 of th....

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