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SARVESHWAR SHYAMBIHARI MITTAL vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Kuntal A Joshi
Res. Counsel
Na

Petitioner / Applicant

SARVESHWAR SHYAMBIHARI MITTAL

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 21, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18779 of 2019

Citation

2019(10) TAXREPLY 1905
Original Order
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ORDER

Mr. Pratik Jasani, learned advocate for Mr. Kuntal A. Joshi, learned advocate for the petitioner submitted that in this case, the conveyance together with the goods in question initially came to be detained by the State Tax Officer (2), Mobile Squad, Dahod, Division – 5, Vadodara on 22.7.2019 and Form GST MOV-01 and Form GST MOV-02 came to be issued on the same date. It was pointed that subsequent thereto, Form GST MOV-04 came to be issued on 25.7.2019 and a notice for confiscation of goods or conveyance and levy of penalty under section 130 of the Central Goods and Service Tax Act, 2017 read with the relevant provisions of other statutes came to be issued on 25.7.2019 computing the tax, penalty and fine leviable on the goods and conveyance. It was submitted that on 31.7.2019, the petitioner paid the total amount of tax, penalty and fine in lieu of confiscation amounting to ₹ 32,04,256/- by way of a challan. It was submitted that thereafter when the vehicle was proceeding fu....

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