Sony India Pvt. Ltd. vs. The Deputy State Tax Commissioner (Enforcement)
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
Sony India Pvt. Ltd.
The Deputy State Tax Commissioner (Enforcement)
Gujarat High Court
Feb 5, 2021
Order No.
R/Special Civil Application No. 15604 of 2019
TR Citation
2021 (2) TR 3848
Related HSN Chapter/s
Related HSN Code


1 On 19th September 2019, a Coordinate Bench of this Court passed the following order:

“1. Heard, Mr. Parth Contractor, learned advocate for the petitioner.

2. Issue Notice, returnable on 3rd October 2019.

3. By way of adinterim relief, the respondents are directed to release the goods under detention upon payment of the tax and penalty as demanded by the respondents, which shall be subject to the final outcome of the petition. In case, the action of the respondents is upheld, the petitioner shall be liable to pay the differential amount. The petitioner shall also cooperate in the proceedings pursuant to the notice issued under section 130 of the Central Goods and Services Tax Act, 2017.

4. Direct service is permitted today.”

2 In view of the order referred to above, nothing remains to be done now in this writ application. It shall be open for the writ applicant to challenge the same by preferring an appeal under Section 107 of the Act.

3 With the above, this writ application stands disposed of.

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