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Case Name : Vipinkumar Kevalchand Shrishrimal Vs State Of Gujarat & Anr. (Gujarat High Court)
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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 re...
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