2022 (12) TMI 1025

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..... JUSTICE N.V.ANJARIA Heard learned advocate Mr. H.J. Trivedi, learned advocate for the petitioner and Mr. Krutik Parikh, learned AGP for the respondents for the purpose of admission of the petition and/or otherwise for grant of interim relief. 2. The principal prayer of the petitioner is to set aside the notice dated 22.03.2022 in FORM GST MOV-10 as well as order dated 16.03.2022 in FORM GST MO....

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....sued. 3.1 The question involved in this petition is about the interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 and the natures of powers exercisable under the said provision. 4. It was stated that Special Civil Application No. 8353 of 2012 involving same point has been subjected to Rule. Therefore, Rule returnable on 0....