Case Law Details
Chintankumar Karshanbhai Daraji Vs State of Gujarat (Gujarat High Court)
Heard learned advocate Mr. H.J. Trivedi, learned advocate for the petitioner and Mr. Krutik Parikh, learned AGP for the respondents for the purpose of admission of the petition and/or otherwise for grant of interim relief.
2. The principal prayer of the petitioner is to set aside the notice dated 11.04.2022 in FORM GST MOV-10 as well as order dated 10.04.2022 in FORM GST MOV-6, whereby the goods and conveyance of the petitioner came to be confiscated and detained
2.1 The petitioner has further prayed by way of interim relief to stay the operation and implementation of the order dated 21.04.2022 passed in FORM GST MOV-11 under Section 130 of the Central Goods and Services Tax Act, 2017.
3. The basic facts are that the petitioner transported the goods being copper scraps pursuant to the order from the buyers. While it was being transported to the destination in the truck bearing registration No. GJ-05-AT-3042, the vehicle was intercepted by the respondent authorities and the goods as well as the vehicle came to be confiscated. Thereafter, the notices and orders demanding tax, penalty and fine, etc., came to be issued.
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