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VIPINKUMAR KEVALCHAND SHRISHRIMAL vs. STATE OF GUJARAT & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

SUNITA AGARWAL
PRANAV TRIVEDI
Pet. Counsel
Hirak R Shah
Jitendra U Thacker
Res. Counsel
---

Petitioner / Applicant

VIPINKUMAR KEVALCHAND SHRISHRIMAL

Respondent STATE OF GUJARAT & ANOTHER
Court Gujarat High Court
State

Gujrat

Date Jan 6, 2025
Order No.

R/SPECIAL CIVIL APPLICATION NO. 123 of 2025

Citation

2025(1) TAXREPLY 12175
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ORDER

ORDER ( PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL ) 1. The present petition has been filed by a person, who claims to be the owner of the seized goods, which were detained along with the vehicle in transit, by invoking the provisions of Section 130 of the Gujarat Goods and Services Tax Act, 2017(in short as ‘the GGST Act’ 2017’)/ Central Goods and Services Tax Act, 2017 (in short as ‘the CGST Act’ 2017’) . 2. The petitioner herein has approached this Court at the stage of notice under Section 130 of the GGST Act’ 2017 with the assertion that there is no justification for invoking the provisions of Section 130 of the GGST Act’ 2017 bye-passing the provisions of Section 129 of the GGST Act’ 2017. It is submitted that the notice under Section 130 of the GGST Act’ 2017 can be issued only after the provisions of Section 129 of the GGST Act are invoked and the order of detention/seizure is passed ....

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