2020 (11) TMI 387

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....26 of the Constitution of India, the writ applicant has prayed for the following reliefs: "(a) to quash and set aside the Order and Detention under Section 129(1) of the CGST Act dated 13/09/2020 (Annexure-"A") issued by the Respondent No.2; (b) to quash and set aside the Show Cause Notice under Section 130 of the CGST Act dated 15/09/2020 (Annexure -"A1") issued by the Respondent No.2; (c) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation of the Order of Detention under Section 129(1) of the CGST Act at Annexure-"A" to this petition; (d) pending the admission, hearing and final disposal of this petition, to stay the implementation and operation o....

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.... of notice in Form GST MOV-10 referred to above, the writ applicant has come up with the present writ application. 5. We have heard Mr. Tushar Hemani, learned Senior Counsel assisted by Ms. Vaibhavi K. Parikh, learned counsel for the writ applicant and Mr. Chintan Dave, the learned Assistant Government Pleader, appearing for the respondent State. 6. The show cause notice in Form GST MOVE-10 issued by the State talks about the following contraventions: "For selling goods to trader Nakoda & Company, Ahmedabad, having office at Shahibag, Ahmedabad, Gujarat, having GSTIN No. 24BQDPS09883, trader Atharva Enterprise 17, Shriram Colony, Yantra Mahal Marg Ujjain, having GSTIN No. 23BKFPS2904B2ZM had generated E-way Bill No. 631216432....

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....cle might have indulged in the past in contravention of the provisions of the Act and the Rules made thereunder. It appears the entire basis for the issue of the show cause notice is conjectures and surmises. 8. The goods and the vehicle can be detained under Section 129 of the Act only if such goods are transported in contravention of the provisions of the Act or the Rules made thereunder. We specifically inquired with Mr. Dave, the learned Assistant Government Pleader as to whether any provision of the Act or the Rules could be said to have been contravened with regard to the transaction in question. Mr. Dave, with his usual fairness pointed out that when the goods were in transit and detained, it cannot be said that there was any cont....