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ROHIT COMPANY vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V.ANJARIA
DEVAN M. DESAI
Pet. Counsel
Uchit N Sheth
Res. Counsel
---

Petitioner / Applicant

ROHIT COMPANY

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Apr 26, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 6502 OF 2023

Citation

2023(4) TAXREPLY 7364

Original Order
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ORDER

ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Notice and notice as to interim relief was issued on 19.04.2023. Learned advocate Mr. Priyank Lodha appeared for the respondents. 1.1 Heard learned advocate Mr.Uchit Sheth for the petitioner and learned advocate for the respondents in respect of admission of petition and grant of interim relief or otherwise. 2. What is prayed in this petition is to set aside order dated 10.03.2023 (Form GST MOV-11) passed invoking the powers under section 130 of the Central Goods and Services Tax Act, 2017. Further prayer advanced, which is also the interim prayer for release of the goods and conveyance being truck bearing registration No. KA 14C 3377. 3. When the goods were in transit, they were intercepted by the GST authorities. The goods as well as conveyance were seized in exercise of powers under section 129 of the Act. Thereafter, order GST MOV-11 under section 130 of the Act came to be passed against the petitioner. 4. It....

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