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SONY INDIA PVT. LTD. vs. THE DEPUTY STATE TAX COMMISSIONER (ENFORCEMENT)
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
ILESH J. VORA

Pet. Counsel

Parth Contractor

Res. Counsel

Trupesh Kathiriya

Petitioner / Applicant	SONY INDIA PVT. LTD.
Respondent	THE DEPUTY STATE TAX COMMISSIONER (ENFORCEMENT)
Court	Gujarat High Court
State	Gujrat
Date	Feb 5, 2021
Order No.	R/Special Civil Application No. 15604 of 2019
Citation	2021(2) TAXREPLY 3848
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ORDER
1 On 19th September 2019, a Coordinate Bench of this Court passed the following order: “1. Heard, Mr. Parth Contractor, learned advocate for the petitioner. 2. Issue Notice, returnable on 3rd October 2019. 3. By way of adinterim relief, the respondents are directed to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition. In case, the action of the respondents is upheld, the petitioner shall be liable to pay the differential amount. The petitioner shall also cooperate in the proceedings pursuant to the notice issued under section 130 of the Central Goods and Services Tax Act, 2017. 4. Direct service is permitted today.” 2 In view of the order referred to above, nothing remains to be done now in this writ application. It shall be open for the writ applicant to challenge the same by preferring an appeal under Section 107 of the Act. 3 With the....