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SHREE DEVIDAYAL METALS vs. STATE OF GUJARAT & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
P. M. RAVAL
Pet. Counsel
Mohammad Irfan M Shaikh
Varis V Isani
Res. Counsel
Shrunjal Shah

Petitioner / Applicant

SHREE DEVIDAYAL METALS
Respondent STATE OF GUJARAT & OTHERS
Court Gujarat High Court
State

Gujrat

Date May 8, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 6598 of 2025

Citation

2025(5) TAXREPLY 13516
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Advocate Mr. Varis Isani for the petitioner and learned AGP Ms. Shrunjal Shah for the respondent. 2. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 22.03.2025 in Form GST MOV-6, notice of confiscation in Form GST MOV-10 dated 22.03.2025 and order of confiscation in Form GST MOV-11 dated 06.04.2025. 3. It is the case of the petitioner that petitioner is a proprietory concern holding GST Number and is filing GST returns regularly. 4. The petitioner purchases scrap from various suppliers. It was submitted that during the course of one such supply, the goods and conveyance were intercepted by the State Tax Officer of Amirgadh, Mumbai Squad-respondent No.5 who issued Form GST MOV 01 and 02 dated 22.03.2025 for inspection of the goods and conveyance. 5. It is the case of the petitioner that in the notice issued in Form GST MOV ....

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