F S Enterprise Vs State of Gujarat (Gujarat High Court)
Date: October 10, 2019
Subject Matter
GST Detention Invalid for Photocopy Lorry Receipt or Non-Specified Goods if E-way Bill Correct
Summary
The High Court has allowed the petitions, quashing the detention orders and notices issued under Section 129 of the CGST Act. The court held that detention of goods for minor discrepancies such as a photocopy transport receipt or non-specification of…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Since the facts and contentions raised in all these petitions are more or less similar, the same were taken up for hearing together and are decided by this common judgment. For the sake of convenience, reference is made to the facts as appearing in Special Civil Application No.7061 of 2019. 2. The petitioner is a proprietary concern and is d…