Govind Alloys Pvt. Ltd Vs State Of Gujarat
Date: December 1, 2022
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): SONIA GOKANI, MAUNA M. BHATT
Subject Matter
Mere expiry of e-way does not establish an intention to evade GST
Summary
This Court in Govind Tobacco Manufacturing Co. vs. State of U.P., [2022] 140 taxmann.com 383 (Ahhahabad) has held that as there is expiry of e- Way bill on transit, the seizure of said vehicle and the goods is not permissible under the la…
1. Petitioner is a Private Limited Company. Petitioner No.2 is a transport authority, which is the name and style of “Shree Ram Road Carriers”. 2. It is before this Court seeking to question and challenge the authority of the respondent demanding the sum of Rs. 7,53,364/- as demand of tax and penalty dated 04.11.2022 under section 129(3) of the Central Goods & Services Tax Act, 201…