KRISHNA INDUSTRIES THRO PREM CHANDRA v. STATE TAX OFFICER & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
KRISHNA INDUSTRIES THRO PREM CHANDRA
v.
STATE TAX OFFICER & ANR.
R/SPECIAL CIVIL APPLICATION No. 20238 of 2023 dated 29.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 129 & 130
Decision : In favour of assessee
Detention & confiscation of goods and conveyance – Petitioner, registered dealer dealing in metal scrap transporting goods with requisite documents – Respondents issued notice under Section 130 by MOV 10 proposing confiscation of goods and conveyance without completing statutory process under Section 129 – Issue held covered by separate decision dated 11.12.2025 holding authorities must complete entire procedure under Section 129 before resorting to confiscation under Section 130, unless there is clear intention to evade tax – Held: Petition allowed – Notice & proceedings quashed.
Represented By:
Counsel for the Petitioner: Maulik Nanavati Adv. for Nanavati & Co.
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