M/s VIJAY LAXMI TRADING v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s VIJAY LAXMI TRADING
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 3897 of 2026 dated 24.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107 & 130
Decision : In favour of revenue
Penalty – Detention & confiscation of goods – Goods transported without e-way bill – Petitioner paid tax and penalty voluntarily, goods released – Show cause notice, detention order, confiscation order under Section 130 of CGST Act and demand order challenged – Petitioner contended no physical verification order, penalty computation and confiscation order not served – Authorities produced release order, confiscation notice and order all bearing petitioner signature – Petitioner suppressed material facts and made false statements regarding non-service of orders – Suppression of facts and misleading statements disentitle equitable relief – Held: Writ petition rejected – No illegality in invoking Section 130 for transport without e-way bill.
Represented By:
Counsel for the Petitioner: Aman Rewaria, Kartik P Kachhawah
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