REEVAN CREATION Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr. Avinash Poddar for the petitioner through hybrid mode and learned Assistant Government Pleader Mr. Harshvardhan Sharma for the respondents.

(2.) Rule returnable forthwith. Learned Assistant Government Pleader Mr. Harshvardhan Sharma waives service of notice of rule on behalf of the respondents.

(3.) The matter was today specifically kept on the request of learned Assistant Government Pleader Mr. Harshvardhan Sharma to verify with regard to the limitation period as provided under Sec. 83 (2) of the Goods and Service Tax Act, 2017 (For short "GST Act") of one year having been expired and as regards to release of seized articles / goods of the petitioner.