SYNERGY FERTICHEM PVT. LTD Versus STATE OF GUJARAT
GST
2019 (3) TMI 432 – GUJARAT HIGH COURT – [2019] 103 taxmann.com 426 (Gujarat)
GUJARAT HIGH COURT – HC
Dated:- 6-3-2019
R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019
GST
MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ.
For The Petitioner (s) : MR UCHIT N SHETH (7336)
For The Respondent (s) : ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP (99)
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of sections 129 and 130 of the Central Goods and Services Tax Act, 2017, to point out the procedure which is required to be followed by the respondent autho
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