2026 (4) TMI 496

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....oner(s) No. 1: Mr Prakash Shah Senior Advocate with Mr Dhaval Shah (2354). For the Respondent(s) No. 1,2,3: Ms Nimisha Parekh Assistant Government Pleader. ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned Senior Advocate Mr. Prakash Shah with learned advocate Mr. Dhaval Shah for the petitioner and learned Assistant Government Pleader Ms. Nimisha Parekh for the....

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....0205 may be quashed and set aside and the matter may be remanded to the respondent no. 3, since respondent no. 3 has not considered the explanation tendered by the petitioner in his reply dated 06.06.2025. Learned Senior Advocate Mr. Prakash Shah has submitted that the case of the petitioner is squarely covered by the decision of this Court as well as other High Courts as mentioned in the reply. L....

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.... writ petition may not be entertained. 6.On perusal of the impugned order dated 14.06.2025 passed by the respondent no. 3 in Form GST MOV-09 it is noticed by us that the respondent no. 3 has not considered the explanation tendered by the petitioner in the reply dated 06.06.2025 more particularly the reasons assigned by the petitioner about the delayed movement of the goods in paragraph 7. We ha....

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....f of the petitioner. However, it appears that the appellate authority has not even remotely adverted to the explanation tendered by the petitioner and has proceeded to pass the impugned order without considering the same. 8. In view of the aforesaid, and on this short ground alone, the impugned order deserves to be quashed and set aside and is accordingly quashed and set aside. The matter is re....