2022 (2) TMI 52

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....n the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India, thereby quashing and setting aside the impugned detention order in FORM GST MOV-06 dated 24.12.2021 and to immediately release the goods-in-transit along with truck number GJ-10-TX-0335; (ii) That the Hon'ble Court may be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari, or any other appropriate writ, order or direction, under Article 226 of the Constitution of India directing the Respondent No.4 to forthwith release the goods-in- transit along with the truck Number GJ-10-TX-0335; (iii) Pending notice, admission and final hearing of this petition, this....

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.... The statement of the driver of the vehicle, namely, Shri Munnabhai Sohebkhan was recorded in the FORM GST MOV-01. 2.4 It appears that the respondent No.4, thereafter, ordered for physical verification of the conveyance, goods and documents vide the FORM GST MOV-02 on 21.12.2021 as the respondent No.4 prima facie noticed few defects in the documents. 2.5 Upon physical verification of the goods, a report in the FORM GST MOV-04 dated 24.12.2021 was prepared. It appears from the plain reading of the FORM GST MOV-04 that the description and the quantity of the goods in transit was in accordance with the invoice, E-way bills and other allied documents. 2.6 However, till this date, the respondent No.4 has not released the vehicle along with th....

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.... the goods and the vehicle should not be confiscated as prima facie the case is one of evasion of tax. Mr. Sharma would submit that one M/s. K.K. Enterprise sold the goods to M/s. Nexus Enterprise and the writ applicant is said to have purchased the goods from M/s. Nexus Enterprise. He pointed out that the GSTIN of M/s. Nexus Enterprise has also been suspended. Mr. Sharma pointed out that the entire transaction appears to have been done in cash and bogus vouchers appear to have been created only with a view to wrongfully avail the input tax credit (ITC). 7. In rejoinder, Mr. Nainawati clarified that all that has been argued by Mr. Sharma has nothing to do so far as his client is concerned. The credentials of M/s. Nexus Enterprise and M/s. ....