Case LawSpecial Civil Application No. 7062 of 2019
F S Enterprise Vs State of Gujarat
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- April 12, 2019
- Type:
- Writ Petition
Subject
Carrying Lorry Receipt is not prescribed under rule 138A(1). Detention is not legal.
Summary
The vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and the other relevant statutory provisions, to submit…
Judgement
1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) and the other relevant statutory provisions, to submit that the order of detent…