2026 (4) TMI 498

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....he order of detention dated 08.10.2025 issued in Form GST MOV-06, the confiscation order dated 08.10.2025 issued in Form GST MOV-11 and the consequent demand order issued in Form GST DRC-07. 2. At the outset, we had advised Learned advocate Mr. Aman Rewaria for learned advocate Mr. Kartik Kachhawah appearing for the petitioner to avail the alternative remedy of filing an appeal, however, he has invited order on merits. 3. It is submitted that the impugned action of the respondent is required to be quashed and set-aside as no order with regard to physical verification of the conveyance was passed and the computation of the penalty levied on the petitioner was also not provided by the concerned officer, on the interception of vehicle on....

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.... the Release Order MOV-05 dated 26.07.2025 acknowledged by the petitioner in his own handwriting. It is submitted that the goods and conveyance were released on 26.07.2025 at 5.30 p.m., after the petitioner had paid the requisite amount of penalty. She has further submitted that no grievance of any kind was raised at the relevant time and so far as the order dated 08.10.2025 in Form MOV-05 is concerned, the same is electronically uploaded on the Portal and categorically mentioned that the goods and conveyance are released on 26.07.2025. She has further submitted that the Form MOV-11 dated 26.07.2025 was also physically tendered to the petitioner and the same also bears its signature. Finally it is submitted that in absence of e-way bill, th....

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....he petitioner, however a copy of the order was never served to him and it is not uploaded on the Portal. Thus, initially, a statement was made before us that the order dated 26.07.2025 FORM GST-11 was never supplied, and when learned AGP has produced, the stand is altered, and it is contended that since all the documents were uploaded on the portal, the petitioner was unable to find the same. This is a lame excuse tendered by learned advocate Mr. Rewaria in suppressing the order dated 26.07.2025. It is pertinent to note that the original copy on FORM GST-11 bears the signature of the petitioner. 6.2. Learned advocate Mr. Rewaria has attempted to mislead this Court by contenting that on 26.07.2025 at 5.30 p.m., when the goods and conveyan....