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TANAY CREATION vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

SONIA GOKANI
HEMANT M. PRACHCHHAK
Pet. Counsel
Dhaval Shah
Res. Counsel
Maithili Mehta

Petitioner / Applicant

TANAY CREATION

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Oct 20, 2021
Order No.

R/SPECIAL CIVIL APPLICATION NO. 15195 of 2021

Citation

2021(10) TAXREPLY 4883

Original Order
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ORDER

1 The petitioner is before this Court seeking the writ of certiorari challenging the order in Form GST MOV-11 dated 15.09.20211 passed by respondent No.2 essentially on the ground that without serving a copy of the order and without even granting an opportunity of hearing, the stay order is passed in clear violation of the principles of natural justice as also violation of the provisions of section 130 of the Central Goods & Services Tax Act (“the CGST Act” for short). 2 The prayers sought for are as follows: “9 The Petitioner, therefore, most humbly prays that :- (a) That this Hon’ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other or direction for calling upon the following documents papers and after going through the same, the same may kindly be quashed and set aside in the interest of justice; i Detention order dated 24.08.2021 (Annexure- E) issued under Section 129(1) of the CGST Act, ....

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