2023 (1) TMI 234

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....Form GST MOV-11 dated 21.10.2022 under Section 130 of the Central / Gujarat Goods and Services Tax Act, 2017 ('the GST Act' hereinafter) as well as the order of detention issued in Form GST MOV-06 under Section 129 of the GST Act with the following prayers:- "(A) Your Lordships may be pleased to admit and allow the present petition; (B) Your Lordships may be pleased to issue a writ of Mandamus or writ in the nature of Mandamus or any other appropriate writ, order or direction to quash and set aside the impugned order for confiscation of goods / conveyance dated 21.10.2022 issued in Form GST MOV - 11 Annexure J as well as the impugned order of detention of goods / conveyance dated 23.09.2022 issued in Form GST MOV - 06 Annexure E; (C) ....

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....d circumstances of the present case." 2. The petitioner is a sole proprietorship concerned who had bought tobacco from various enterprises and made payments to its suppliers by banking channels. It also came to sell the same to one M/s Flavor Feast Dairy Products, Bihar and the conveyance was carrying 18000 kg of tobacco with the Tax Invoice and the e-way bill. 2.1. The truck carrying the same had been intercepted on 21.09.2022 at Ambaji Abu Road Highway and after recording the statement of the driver, the order of inspection of goods/vehicle had been passed and after following the procedure, the authority concerned had detained the vehicle as well as the goods. 2.2. The notice of confiscation was issued on 23.09.2022 and the order in Fo....