2025 (6) TMI 108

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....f the Constitution of India, the petitioner has challenged the order dated 22.03.2025 in Form GST MOV-6, notice of confiscation in Form GST MOV-10 dated 22.03.2025 and order of confiscation in Form GST MOV-11 dated 06.04.2025. 3. It is the case of the petitioner that petitioner is a proprietory concern holding GST Number and is filing GST returns regularly. 4. The petitioner purchases scrap from various suppliers. It was submitted that during the course of one such supply, the goods and conveyance were intercepted by the State Tax Officer of Amirgadh, Mumbai Squad-respondent No.5 who issued Form GST MOV 01 and 02 dated 22.03.2025 for inspection of the goods and conveyance. 5. It is the case of the petitioner that in the notice issued in ....

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....ceptable for the reasons stated below: a) From the records available on GST portal, that so called dispatcher M/s Dhatu Metallo Industries. GSTIN: 24AAICD3023HIZ2 has purchased goods from an another dealer M/s MEWAD SCRAP, GSTIN: 24BGMPJ7290NIZQ (Legal Name: MAYANK NAVJYOT JAIN) in past whose registration has been cancelled suo moto after served Show Cause Notice in FORM REG-17 on date 17.03.2025 with the reason mentioned as " Rule 21 (b)-person issues invoice or bill without supply of goods or services or both in violation of the provisions of the Act. Or the rules made thereunder". Another eye stacking notes found from that annexure attached with REG-17 is that at the time of spot verification on address of M/s Mewad Scrap, the proper ....

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....y the undersigned authority. Such bogus e-way bills generation details are clearly elaborated from the GST portal and e-way bill officer login application which are mentioned on chronicles as follows. d) As per the statement of driver, the intercepted vehicle (PB23T5645) is stationing in Ahmedabad from 20.03.2025 in somewhere in Ahmedabad. When the said vehicle was in Ahmedabad, then how can the below mentioned first four e-way bills mentioned in below table be generated on number of intercepted vehicle from the place where the intercepted vehicles was about to move. It is clearly shows the malafide intention of circular trading of Fake Input Tax Credit by only issuance of invoices and e-way bills without movement of goods. Such intentio....

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....umstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated legislation." "Para-12. In the present case, none of the above exceptions was established. There was, in fact, no fact, no violation of the principles of natural justice since a notice was served on the person in charge of the conveyance. In this backdrop, it was not appropriate for the High Court to entertain a writ petition. The assessment of the facts would have to be carried out by the appellate authority. As a matter of fact, the High Court has while doing this exercise proceeded on the basis of surmises. However,....