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of <h1>Court notes irregularities in detention order challenge under Central Goods and Services Tax Act. Procedural issues highlighted for review.</h1> <h3>JANKI ENTERPRISE Versus STATE OF GUJARAT</h3> The court acknowledged procedural irregularities in a challenge to a detention order under the Central Goods and Services Tax Act. The petitioner's ... Detention Order - Section 129(1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Issue Notice, returnable on 22nd October 2019. Issues involved: Challenge to detention order under section 129(1) of the Central Goods and Services Tax Act, 2017 due to procedural irregularities.Analysis:1. The petitioner's advocate highlighted discrepancies in the forms related to the detention order. He pointed out that Form GST MOV-01 and Form GST MOV-02 were not signed by the State Tax Officer as required. Despite the goods being accompanied by necessary documents like a tax invoice and e-way bill, the vehicle was detained for physical verification based on Form GST MOV-02. The detention order under section 129(1) of the CGST Act was issued without providing the petitioner with the report mentioned in Form GST MOV-04. Additionally, Form GST MOV-06 lacked details regarding the physical verification conducted and any discrepancies found during the process.2. Considering the submissions made by the petitioner's advocate, the court issued a Notice returnable on 22nd October 2019, allowing for direct service on the same day. This indicates that the court acknowledged the procedural irregularities pointed out and deemed it necessary to further examine the matter.Overall, the judgment revolves around the challenge to a detention order under the CGST Act due to various procedural shortcomings highlighted by the petitioner's advocate. The court's decision to issue a Notice suggests a willingness to delve deeper into the matter and address the concerns raised regarding the legality of the detention order.
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