2024 (2) TMI 474

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.... prayed for the following reliefs: "9(a) That this Hon'ble Court be pleased to issue a writ of mandamus or writ in nature of mandamus or any other appropriate writ, direction or order quashing and setting aside FORM GST MOV - 6, detention order dated 10.11.2023 (Annexure - C) issued by the respondent No. 2; and (b) That this Hon'ble Court be pleased to issue a writ of mandamus or writ in nature of mandamus or any other appropriate writ, direction or order quashing and setting aside FORM GST MOV-10 Notice, dated 13.11.2023 (Annexure - D) issued by the respondent No. 2; and (b-1) That this Hon'ble Court be pleased to issue a writ of mandamus or writ in nature of mandamus or any other appropriate writ, direction or o....

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....interim relief in term of prayer 9(e) and 9(f) be granted; and (h) For costs; and" [2] The brief facts of the case are that the petitioner has sold the goods to M/s. Harsh Impex, Jamnagar, Gujarat on 3rd November 2023 under invoice No. 116 in the course of inter-State trade and commerce. [2.1] The said goods were transported in vehicle No. GJ-31-T- 0314 under E-way bill No. 561571179682 dated 3rd November 2023 from Tamil Nadu. [2.2] It is the case of the petitioner that while the goods were in transit, the respondent No. 2, on 5th November 2023, intercepted the said conveyance at Valthan, Surat, Gujarat. The respondent No. 2 - State Tax Officer (1), Mobile Squad recorded the statement of the driver of the vehicle in Form G....

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....tion order under Section 129(6) of the GST Act as well as the order of confiscation of goods and conveyance in GST MOV - 11 on the ground that all the documents were available at the time when the conveyance was intercepted on 5th November 2023 by the respondent No. 2 and therefore, the order under Section 129(6) of the GST Act could not have been passed for detention of the goods and vehicle so as to give jurisdiction to the respondent No. 2 to invoke the provisions under Section 130 of the GST Act for alleged irregularity as per the said provision. It was, therefore, submitted that the order under Section 129(6) of the GST Act be quashed and set aside and the subsequent action for confiscation of the goods would not survive. [6] Learne....