Case Law Details
Case Name : Virani Metal Industries v. State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 13233 of 2022
Date of Judgement/Order : 30/11/2022
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Virani Metal Industries v. State of Gujarat (Gujarat High Court)
The Gujarat High Court in M/S Virani Metal Industries v. State of Gujarat (SCA No.13233 of 2022 decided on 30.11.2022) held that the SCN issued without reasons and vague is bad in law and liable to be set aside.
FACTS
M/s. Virani Metal Industries (hereinafter referred to as the “Petitioner”) is engaged in the manufacturing of copper wire from the copper scrap and was registered under the State Goods and Services Tax Act, 2017 (hereinafter referred to as the “SGST Act”) on 09.08.2018.
On 19.08.2021, a search was conducted at the premises of the Petitioner under Section 67(2) of the SGST Act. Panchnama was drawn and documents were seized.
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