Karnataka Traders Vs State Of Gujarat
Date: January 6, 2022
Subject Matter
Undervaluation or Wrong-route cannot be grounds for seizure of goods in transit
Summary
On careful consideration of the facts and circumstances of the case and the submissions made by the respective advocates for the parties, we find the force in the contention of the learned advocate appearing for the petitioners that there cannot be a…
1. Rule returnable forthwith. Learned A.G.P. Mr. Utkarsh Sharma waives service of notice of rule for and on behalf of the respondents. 2. The challenge in the present writ application is to the confiscation notice dated 4 th December 2021 issued by the Tax Commissioner (Enforcement) Division – 1, Ahmedabad, in exercise of powers conferred under Section 130 of the Central Goods and Services T…