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SIDDHBALI STONE GALLERY vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Apurva N Mehta
Vijay H Patel
Res. Counsel
Government Pleader

Petitioner / Applicant

SIDDHBALI STONE GALLERY
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 9, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17533 of 2019

Citation

2019(10) TAXREPLY 1869
Original Order
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ORDER

1. Mr.Apurva N. Mehta, learned advocate for the petitioner has submitted that in this case, due to inadvertence out of three vehicles, in case of one vehicle e-way bill was not generated. It was pointed out that in this case, the goods in question viz. marble, were imported from Italy and at the time of import thereof, the integrated goods and services tax payable thereon was already paid. It was submitted that therefore, there was no liability on the part of the petitioner to pay any further integrated goods and services tax on such goods. It was submitted that when the conveyance in question along with the goods came to be intercepted, the petitioner has paid the tax and penalty on such goods as computed by the respondent authorities. It was submitted that despite the aforesaid facts, the respondent authority has issued a notice in Form GST MOV-10 for confiscation of the goods or conveyance and levy of penalty under section 130 of the Gujarat Goods and Services Tax, 2017 (hereinaf....

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