2025 (8) TMI 461

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.... certain goods transported by the petitioner. 2. The facts that led to the filing of this writ petition are as follows: On 11.07.2025, a consignment of scrap materials was made in a vehicle bearing registration No.KL 35A 8148 from the registered place of the petitioner to the purchaser of the same. During the transit, the said vehicle was intercepted at Angamaly by the GST Authorities and Ext.P2 is the Form GST MOV-01, wherein the particulars of goods under the movement and the documents produced at the time of interception were mentioned. It includes the invoice and the E-way Bill. Based on Ext.P2, Ext.P2(a) Form GST MOV-02 order of Physical verification/inspection dated 14.07.2025 was issued which was followed by Form GST MOV-06, th....

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....ic contention of the petitioner is that, as far as the consignment in question is concerned, the obligation as contemplated under Rule 138A, is only to accompany the invoice issued by the petitioner and also the E-way Bill generated by the petitioner at the time of the commencement of the consignment. As far as the goods in transit are concerned, the same was intercepted at a time when the goods were in movement from the registered place of the petitioner to the place of the purchaser. Therefore, the documents as referred to in Ext.P2 would amount to sufficient compliance of the statutory requirement contemplated under Rule 138A of CGST Rules and hence no proceedings under Section 129 could have been initiated against him. 6. On the othe....