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SYNERGY FERTICHEM PVT. LTD vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
Uchit N Sheth
D.k. Puj
Paresh M. Dave
Res. Counsel
Kamal B. Trivedi
Maithili Mehta
Soham Joshi

Petitioner / Applicant

SYNERGY FERTICHEM PVT. LTD
Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Dec 23, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019 R/SPECIAL CIVIL APPLICATION NO. 6125 of 2019 R/SPECIAL CIVIL APPLICATION NO. 6118 of 2019 R/SPECIAL CIVIL APPLICATION NO. 9105 of 2019 R/SPECIAL CIVIL APPLICATION NO. 10018 of 2019

Citation

2019(12) TAXREPLY 1746
Original Order
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ORDER

1. Since the issues raised in all the captioned writ applications are the same, those were heard analogously and are being disposed of by this common judgment and order. 2. We have been called upon to look into and interpret the provisions of Sections 129 and 130 respectively of the Central Goods & Services Tax Act, 2017 (for short "the CGST Act") amidst lot of hue and cry at the instance of the writ applicants (dealers) redressing the grievance that the authorities concerned are invoking the power to confiscate the goods and the conveyance under Section 130 of the GST Act arbitrarily and without any application of mind. In such circumstances, we need to look into the two provisions and try to ascertain whether the two provisions overlap or are independent of each other. We take notice of the fact that both the provisions, i.e., Sections 129 and 130 of the GST Act start with a non-ostante clause. 3. For the sake of convenience, we treat the Special Civil Applic....

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