COLGATE PALMOLIVE INDIA LTD. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This is a petition filed by the company having its Principal Place of Business at Vadodara which is the warehouse used for storage for finished goods and having its manufacturing unit at Sanand, Ahmedabad. It has a single GST registration number both for the factory and warehouse under the provisions of Central Goods and Service Tax Act, 2017 and Gujarat State Goods and Service Tax Act, 2017 (hereinafter referred to as 'the GST Act').

(2.) What has aggrieved the present petitioner is the show- cause notice issued on 01.06.2020 under Section 129 (3) of the CGST Act/SGST Act and the detention order issued dated 01.06.2020 under Section 129(1) of the CGST Act/SGST Act, 2017, by the respondent no.3.

(3.) It is the say of the petitioner that it applied for single registration number under the CGST Act having the principal place of business as his warehouse at Vadodara and additional place of business as his factory which is located at Ahmedabad in the registered certificate.