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

Hon'ble Judges:

HARSHA DEVANI
BHARGAV D. KARIA
Pet. Counsel
Uchit N Sheth
Res. Counsel
Na

Petitioner / Applicant

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

Gujrat

Date Mar 6, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019

Citation

2019(3) TAXREPLY 2333
Original Order
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ORDER

1. Mr. Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be followed by the respondent authorities in case where any goods are in transit in contravention of the provision of the Act or the rules made thereunder. It was pointed out that firstly, under section 129 of the Act, the officer is required to issue a notice as contemplated under sub-section (3) thereof and thereafter, after affording an opportunity of hearing to the person concerned, pass an order thereunder. It was submitted that it is only if there is no compliance of the order passed under section 129 of the Act, that the provisions of section 130 of the IGST Act can be resorted to. The attention of the court was invited to the impugned show cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation....

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