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2021 Supreme(Guj) 871

SONIA GOKANI, HEMANT M.PRACHCHHAK
TANAY CREATION THROUGH PROP. TANAY MAHAVIR SHAH – Appellant
Versus
STATE OF GUJARAT – Respondent


Advocates Appeared:
For The Appellant : MR DHAVAL SHAH
For The Respondent: MS MAITHILI MEHTA, ASST.GOVT.PLEADER.

ORDER :

SONIA GOKANI, J.

1. The petitioner is before this Court seeking the writ of certiorari challenging the order in Form GST MOV-11 dated 15.09.20211 passed by respondent No.2 essentially on the ground that without serving a copy of the order and without even granting an opportunity of hearing, the stay order is passed in clear violation of the principles of natural justice as also violation of the provisions of section 130 of the Central Goods & Services Tax Act (“the CGST Act” for short).

2. The prayers sought for are as follows:

    “9 The Petitioner, therefore, most humbly prays that :-

(a) That this Hon’ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other or direction for calling upon the following documents papers and after going through the same, the same may kindly be quashed and set aside in the interest of justice;

i. Detention order dated 24.08.2021 (Annexure- E) issued under by Respondent No.3; ii Notice dated 24.08.2021 issued under Section 130 of the CGST/SGST Act issued by Respondent No.3 (Annexure F);

iii. Order dated 15.09.2021 (Annexure-A) issued under Section 130 of the CGST Act, 2017/GGST Act, 2017 by Respondent no.2;

(b)

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