Vipinkumar Kevalchand Shrishrimal Vs State Of Gujarat & Anr. (Gujarat High Court)
Gujarat High Court addressed a writ petition filed by Vipinkumar Kevalchand Shrishrimal, who sought relief against the detention and seizure of goods and the vehicle in transit under the provisions of Section 130 of the Gujarat Goods and Services Tax Act, 2017 (GGST Act) and Central Goods and Services Tax Act, 2017 (CGST Act). The petitioner argued that the notice issued under Section 130 bypassed the procedural requirements of Section 129, which deals with detention and seizure, and sought the provisional release of the detained goods and vehicle.
The court observed that the order of detention had already been issued under Section 129 of the GGST Act, following the necessary verification of documents at the time of interception. Noting that the petitioner had an alternative statutory remedy under Section 107 of the GGST/CGST Act, the court dismissed the writ petition, allowing the petitioner to file an appeal with the appropriate appellate authority. The petitioner was also granted the opportunity to respond to the notice under Section 130 before the competent authority. The court concluded that the petition could not be entertained at this stage due to the availability of the prescribed legal remedies.
