2025 (12) TMI 1731

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....Parikh (3238).   For the Respondent(s) No. 1,2: Ms Pooja Ashar AGP. ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. By way of present writ petition, the petitioner has sought for the following prayers :- "7(a) to quash and set aside the Order of Detention in Form GST MOV-06 passed under Section 129(1) of the GST Acts dated 26.09.2025 by respondent no. 2; ....

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....t. On 23.09.2025, there was a diversion and all the vehicles were diverted to the expressway and due to heavy traffic, the said route led to nearby toll plaza, where the Driver went in wrong direction. It is the case of the petitioner that due to unknown and new route the driver of the petitioner ultimately turned to direction of Songadh instead of Surat. 2.1 It is further stated in the writ pe....

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....ession of all the necessary documents under the statute like the Tax invoice, E-invoice, transport receipt and E-way bills etc. Despite the same, the respondent no. 2 detained the goods and conveyance on 23.09.2025 by recording the statement of the driver in form GST MOV-1 and issued order of physical verification and inspection of the conveyance goods and documents in Form GST MOV- 2 on the very ....

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....of goods under Section 130 of the CGST in Form- GST MOV-10 and MOV-11. 3. In line of the aforesaid facts, learned advocate Ms. Parikh appearing for the petitioner submitted that the petitioner would be filing an appeal challenging the Form GST MOV- 10 and MOV- 11 before the appellate authority. 4. Having regard to the aforesaid submissions and the facts and circumstances of the case, the pre....