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SAWARIYA TRADERS vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Monal S Chaglani
Res. Counsel
Government Pleader

Petitioner / Applicant

SAWARIYA TRADERS

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 17, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 22211 of 2019

Citation

2019(12) TAXREPLY 1713
Original Order
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ORDER

1. Mr. Samir Gupta, learned advocate with Mr. Monal Chaglani, learned advocate for the petitioners invited the attention of the court to the order of detention made under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and other statutes to submit that the same is totally silent as regards the discrepancy noticed after the physical verification of the goods and conveyance. Referring to the notice issued under section 130 of the CGST Act in Form GST MOV-10, it was pointed out that the grounds set out therein have got nothing to do with the goods which were in transit. It was submitted that there is no allegation as regards any contravention in respect of the goods in transit. Reference was made to section 130 of the CGST Act to point out that the same contemplates five contingencies in which the action can be taken thereunder. It was submitted that, in the impugned notice, it has not been specified as to which of the ....

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