Case Law Details
Mahant Steel Vs State of Gujarat (Gujarat High Court)
Introduction: The case of Mahant Steel vs. State of Gujarat before the Gujarat High Court involves a petition filed under Article 226 of the Constitution of India seeking redressal against the detention of goods and issuance of notice for confiscation. However, the court’s judgment dismisses the petition, directing the petitioner to seek remedies through appropriate channels.
Detailed Analysis:
1. Petition’s Prayers: The petitioner seeks various reliefs, including quashing the order of detention and notice for confiscation, releasing the detained goods, granting interim relief, and other appropriate reliefs under the GST Act, 2017. The petitioner alleges no illegality in the procurement of goods and urges for their immediate release.
2. Court’s Response: The court acknowledges the petitioner’s prayers but dismisses the petition on the grounds that the petitioner has already filed a reply to the show-cause notice issued by the respondent in Form GST MOV-10. The court advises the petitioner to seek redressal through the respondent authority rather than through the court.
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