Case Law Details
AVH Corporation Vs State of Gujarat (Gujarat High Court)
In the given case, petitioner is engaged in the business of trading of building material and other items in wholesale. Petitioner has applied for G.S.T.Number with the G.S.T.Authorities and is granted G.S.T.Number. Petitioner is selling materials across India by procuring materials from wholesale dealers, manufacturers and commission agents as the case may be. Petitioner has got order from a company having its office at Hyderabad being M/s. Dhanush Eximhe said firm wanted vitrified tiles of 600mm x 600mm. On receipt of the order from M/s.Dhanush Exim, petitioner started procuring the material. Petitioner got desired material from M/s.Pragati Exports having office at Paddhari. M/s.Pragati Exports had purchased the material from Morbi and therefore the delivery has been given by M/s.Pragati Exports by procuring material from Morbi at Morbi only and loaded in the truck. Thereafter petitioner has generated E-way bill by entering the details in the GST Portal. In the E-way Bill it is stated that the material has been loaded from Morbi and the said truck will deliver the goods at Hyderabad.
When the truck was traveling from Morbi to Hyderabad department has detained the truck for physical verification has stated that prima facie documents tendered are found to be defective.
Therefore, assessee has the view that in the present case nothing has been found in contravention of the provisions of the Act. Everything has been found O.K. and only objection of the officer is that prima facie documents tendered are found to be defective and for that purpose vehicle cannot be detained because everything can be verified online.
HC do not propose to go into the details of the alleged breach. The position, as on today, is that the concerned authority has issued a notice under Section 130 of the Act, calling upon the writ applicant to show cause as to why the goods and the vehicle should not be confiscated and appropriate penalty be imposed.
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