Dismissed

Nikesh Rameshbhai Sarvaiya v. State of Gujarat

Gujarat HC9 Feb 2022SCA/2478/2022

Case brief

AI extract

What is this about?

The High Court of Gujarat dismissed a writ application challenging a show cause notice under Section 130 of the GST Act. The Court held that the applicant should file a reply, and any subsequent confiscation order be challenged via appeal under Section 107. Jurisdiction issues were left open for the authorities.

What did the court decide?

Writ application dismissed; service of notice permitted; jurisdiction issue left for authorities.

Nikesh Rameshbhai Sarvaiya Vs State of Gujarat — Service and Employment | Gujarat HC (2022)

¶1

C/SCA/2478/2022 ORDER DATED: 09/02/2022

¶2

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

¶3

R/SPECIAL CIVIL APPLICATION NO. 2478 of 2022

¶4

========================================================== NIKESH RAMESHBHAI SARVAIYA Versus

¶5

STATE OF GUJARAT & 1 other(s)

¶6

==========================================================

¶7

Appearance:

¶8

MR CHETAN K PANDYA(1973) for the Petitioner(s) No. 1 for the Respondent(s) No. 2

¶9

ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP for the Respondent(s) No. 1

¶10

==========================================================

¶11

CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA

¶12

and

¶13

HONOURABLE MS. JUSTICE NISHA M. THAKORE

¶14

Date : 09/02/2022

¶15

ORAL ORDER

¶16

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

¶17

We are not inclined to entertain this writ application as the subject matter of challenge is a show cause notice issued to the writ applicant in form GST MOV-10. This is suggestive of the fact that the writ applicant has been called upon to show cause why the goods and conveyance should not be confiscated under Section 130 of the GST Act. We expect the writ applicant to file an appropriate reply to the show cause notice. Ultimately, if any final order of confiscation is passed in MOV-11, it shall be open for the writ applicant to challenge the same by filing an appeal under Section 107 of the GST Act.

¶18

We clarify that we have not gone into the merits of the case. We keep all the contentions available to the writ applicant in law open to be canvassed before the Authority concerned including the issue of jurisdiction.

¶19

Page 1 of 2

¶20

At this stage, Mr. Pandya submitted that his client is an unregistered dealer. According to Mr. Pandya, the provisions of the GST Act would not be applicable.

¶21

Let the aforesaid issue also be looked into as early as possible by the Authority concerned. Let an appropriate decision be taken expeditiously.

¶22

In view of the aforesaid, this writ application stands dismissed. Direct service is permitted.

¶23

(J. B. PARDIWALA, J)

¶24

(NISHA M. THAKORE,J)

¶25

Y.N. VYAS

¶26

Page 2 of 2

Nikesh Rameshbhai Sarvaiya v. State of Gujarat

Case brief

What is this about?

What did the court decide?

Nikesh Rameshbhai Sarvaiya v. State of Gujarat

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Ria Nimesh Shah Vs Income Tax Officer Ward 2(1)(1) or His Successor

M/S Maruti Developers Vs Income Tax Officer

Sanjay Manilal Kothari Vs Assistant Commissioner of Income Tax, Central Circle 2(2), Ahmedabad

Ashahi India Glass Ltd. Vs State of Gujarat

Laxmi Dye Chem Vs State of Gujarat

M/S. Channel Traders Prop. Mr. Chirag Chunilal Patel Vs State of Gujarat