2026 (9) TMI 159

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....ell as detention order dated 6.6.2026 passed by respondent no.2 in the proceedings under Section 129 of CGST Act read with Section 20 of the IGST Act. 4. Learned counsel for the petitioner submits that the petitioner is a proprietorship concern and in the normal course of business, the petitioner has received an order for supply of watermelon seed from M/s Mahadev Traders, New Delhi. He submits that the goods were being transported from Sitamarhi Bihar to New Delhi on Vehicle No. HR58 C 9615 along with tax invoice and RR but on its way to New Delhi, the same was intercepted by the respondent no. 3 at Purvanchal Expressway Dhaba, Azamgarh on 31.5.2026. Thereafter the statement of the driver was recorded and Form GST MOV-2 was issued on 31....

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....nce upon the judgement of this Court in Shri Raju Ujir /M/s R.R. Enterprises Vs. State of UP and others ( Neutral citation No. 2025: AHC:132173). 7. Per contra, learned A.C.S.C. supports the impugned orders and submits that at the time of interception of the goods in transit, no e-way bill was presented, therefore, the proceedings have rightly been initiated. He further submits that upon inquiry on the counter part GST authority at Sitamarhi, Bihar, it was reported that the petitioner is an un-registered dealer, therefore, the proceedings are justified. 8. After hearing the parties, the Court has perused the record. 9. It is not in dispute that the goods in transit were intercepted and seized after information received from the cou....

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....ccompanied with the goods in transit and therefore, the owner of the goods can be said to be the petitioner. The said contention was not accepted at the lower stage only on the ground that after the movement of goods and at the time of detention of the goods, the registration of the purchasing dealer has been suspended, but later on, the same was revoked and the registration has been restored. Once the registration has been restored, it cannot be said bad by stretch of imagination that the consignor or consignee are bogus. 21. The record further shows that at the time of movement of goods, the registration was valid but before it reach to its destination, the registration of the purchaser was suspended, but later on it has been res....