DSP METALLIKS PROPRIETOR YASHWANT FATEHLAL JAIN v. STATE OF GUJARAT & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
DSP METALLIKS PROPRIETOR YASHWANT FATEHLAL JAIN
v.
STATE OF GUJARAT & ANR.
R/SPECIAL CIVIL APPLICATION No. 2646 of 2026 dated 06.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 75 & 129
Rule Number : Rule 138 & 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Partly in favour of assessee
Penalty – Detention of goods – E-way bill destination mismatch – Goods intercepted in transit with valid invoice and E-way bill – Petitioner paid penalty for provisional release – Show cause notice issued same day as detention order – Objections submitted but ignored – No personal hearing granted – Order passed solely on payment basis – Held: Writ petition partly allowed – Order quashed for violating natural justice – Matter remanded for fresh adjudication with hearing within four weeks.
Represented By:
Counsel for the Petitioner: Palak M Devpura
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