2025 (5) TMI 1723

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....(s) No. 1 : Ms Shrunjal Shah, AGP ORAL ORDER (PER : HONOURABLE Mr. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Nadeem B. Mansuri for the petitioners and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent No.1 who appears on advance copy. 2.1. Learned advocate Mr. Nadeem Mansuri for the petitioners submitted that the Appellate Authority has recorded th....

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....he Police Officers of the goods being transported in the vehicle which was thereafter kept in GIDC, Matar, Kheda. 2.4. It was further submitted that provisions of Section 130 of the GST Act is invoked by the respondent-Authorities is not tenable in view of the fact that only reason given in the impugned order passed in Form GST MOV-11 is that Bill and E-Way Bill not produced which can only be c....