Sai Baba Marketing vs State Of Gujarat & 1 Other(S)

Vaibhavi D. Nanavati, J

Heard learned advocate Mr.Uchit Sheth for the petitioner.

It is the case of the petitioner that the petitioner is a proprietorship concerned engaged in the business of trading of pan masala and chewing tobacco.

The petitioner is duly registered under the Goods and Services Tax Act, 2017 (for short 'the GST Act'). It is the case of the petitioner that the truck of

the petitioner carrying goods was intercepted by the respondent-authorities near Modasa on 23.04.2021. The truck along with the goods were seized

on the ground that e-invoice and e-way bill were not available at the time of interception. It is the case of the petitioner that the e-invoice as well as e-

way bill were duly produced before the authority. In spite of producing the e-invoice and e-way bill before the competent authority, the authority

proceeded to issue confiscation notice under Section 130 of the GST Act.

It is stated by the learned advocate for the petitioner that the petitioner approached the authorities for provisional release of goods under Section 67(6)

of the GST Act on 30.04.2021. It is stated that by a communication dated 03.05.2021, the authority declined the provisional release of goods.

Let Notice be issued making it returnable on 20.05.2021.

Direct service permitted.