2024 (3) TMI 161

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....; Ms Shrunjal Shah AGP - Advance Copy Served to Government Pleader/PP   For the Respondent(s) No. 1,2 : Notice Served By Ds   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) [1] By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "23A. This Hon'ble Court may be pleased to issue a writ of certiorari or wr....

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....or short, "the GST Act"). The petitioner placed an order upon M/s. Cruzade International LLP for purchase of aluminum scrap, who issued the tax invoice as well as generated E-way bill before transportation of the goods as required under the provisions of the GST Act. [2.2] The petitioner in turn issued the tax invoice in favour of its purchaser and also generated E-way bill of the said goods, whi....

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....er and without giving any personal hearing to the petitioner, the respondent No. 2 passed the impugned order in Form GST MOV-11. [4] Learned advocate Mr. Uchit Sheth for the petitioner has referred to and relied upon the decision of this Court in the case of Dhanlaxmi Metals vs. State of Gujarat (Special Civil Application No. 15680 of 2021 decided on 28th July 2022), to submit that once the petit....

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....n to the petitioner, however, the petitioner did not reply to the particular point of purchase and dispatch place of the goods raised by the respondent, and as such, the petitioner has ignored the particular point and for that reason, it was decided not to grant any personal hearing to the petitioner by passing the impugned order. [7] Having heard the learned advocates appearing for the respectiv....