M/s SHREEJI STEEL v. STATE TAX OFFICER (1), KUTCH MOBILE SQUAD – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & D. N. Ray, Justice
M/s SHREEJI STEEL
v.
STATE TAX OFFICER (1), KUTCH MOBILE SQUAD
R/SPECIAL CIVIL APPLICATION No. 3929 of 2025 dated 02.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 130
Rule Number : Rule 138
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Detention of goods- Section 130 of CGST Act – Petitioner provided Tax Invoice and E-way bills generated per Rule 138 of CGST Rules – Petitioner contended Section 130 inapplicable as complete purchase details furnished, any supplier irregularity actionable separately – Petitioner offered Rs. 5 lakhs deposit without prejudice for release – Held: Goods and conveyance released on Rs. 5 lakhs deposit plus bond for goods value – Notice issued returnable – To be heard with connected matter.
Represented By:
Counsel for the Petitioner: Jagrat B Shah
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