2019 (10) TMI 404

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.... ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr.Apurva N. Mehta, learned advocate for the petitioner has submitted that in this case, due to inadvertence out of three vehicles, in case of one vehicle e-way bill was not generated. It was pointed out that in this case, the goods in question viz. marble, were imported from Italy....

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..... It was submitted that having regard to the facts of the case wherein all the documents except the e-way bill were tendered to the authority and even the e-way bill was thereafter immediately generated, there was no reason for respondent authority to issue a notice for confiscation of the goods in question under section 130 of the GGST Act. It was urged that having regard to the fact that the tax....