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SANJAYBHAI LAXMANBHAI GOGARA vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
D K.puj
Kavi Patel
Res. Counsel
Na

Petitioner / Applicant

SANJAYBHAI LAXMANBHAI GOGARA

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Nov 15, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19970 of 2019

Citation

2019(11) TAXREPLY 1819
Original Order
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ORDER

1. Mr. Kavi Patel, learned advocate for Mr. D.K. Puj, learned advocate for the petitioner invited the attention of the court to Form GST-MOV-02 to submit that the vehicle in question together with the goods came to be detained by the respondent No.2 for the purpose of verification. By an order made in Form GST-MOV-03, the time for inspection came to be extended for a further period of three days. It was pointed out that accordingly physical verification of the goods came to be carried and Form GST-MOV-04 came to be issued wherein no discrepancy was found in respect of the goods in question. It was submitted that despite the aforesaid position, the respondents have proceeded under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) by issuing notice in Form GST-MOV-10 on the ground that after checking the dealers record according to the GST system, the dealer appears to be involved in bogus billing practice or making fal....

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