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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC adjudicated a GST goods transportation dispute involving vehicle detention and documentation irregularities. The court critically examined the procedural compliance of tax authorities in issuing Form GST MOV-1 and Form MOV-2. Key legal contentions centered on improper invocation of Sections 129 and 130 of the GST Act, particularly regarding goods not being in transit when documentation was issued. The court found significant procedural irregularities in the authorities' approach to goods confiscation and documentation. Consequently, the HC issued a notice returnable on 7th May, 2025, indicating potential procedural challenges to the tax authorities' actions and signaling a potential review of the detention and documentation process.

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