Sri Krishna Traders Vs State of Gujarat
Date: June 26, 2019
Subject Matter
Show-cause notice under section 130 of the CGST Act cannot be issued without complying with the requirements of section 129 of the CGST Act.
Summary
1. The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of Gujarat,…
Let notice be issued to the respondents, returnable on 24th July 2019. Ms.Mehta, the learned AGP waives service of notice for and on behalf of the respondents – State. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we propose to pass an interim order with regard to the release of the goods seized by the officers of the Goods and Se…