2026 (4) TMI 749

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....e returnable forthwith. Learned Assistant Government Pleader Ms. Nimisha Parekh waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing. 4. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the Order-in-Original dated 12.11.2025 passed under Section 129 (3) of the Central Goods and Services Tax, Act, 2017 (hereinafter referred to as the "the Act") in Form GST DRC-07. 5. The brief facts leading to filing of the present writ petition are that the petitioner is a proprietorship concern a....

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....cation was received in Form GST MOV-02. The respondent officers questioned the presence of the vehicle within Gujarat on the ground that the original E-way bill was generated from West Bengal to Bhiwandi, Maharashtra. Therefore, the order of detention under Section 129(1) of the Act was issued in Form GST MOV-06 alleging discrepancies. The petitioner was also served with Form GST MOV-07 dated 12.09.2025 proposing levy of tax and penalty under Section 129(3) of the Act. It is the case of the petitioner that upon detailed clarification dated 10.09.2025, the petitioner further requested for immediate release of the goods and vehicle. However, pending adjudication, the petitioner requested for release of goods on payment of amount of Rs.23,99,7....

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....uch submissions, it is urged by the learned advocate for the petitioner to allow the present writ petition and grant the prayers as prayed for in the present writ petition. 7. Per contra, learned Assistant Government Pleader Ms. Nimisha Parekh appearing for the respondents has categorically accepted the fact and upon instructions has stated that the objection of the petitioner dated 10.09.2025 are not considered in the impugned order and it has been passed on the premise that the petitioner has come forward by paying the amount of tax and penalty. In wake of such submission, it has been urged by the learned Assistant Government Pleader that appropriate order of remanding the matter may be passed. 8. Having heard the learned advocates ....