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2021 (10) TMI 923 - HC - GSTDetention of goods alongwith conveyance - e-way bill could not be generated immediately - allegation also that the registration of the recipient was being shown as "suspended" and that the goods had been undervalued - Section 67(6) of the Central / Gujarat Goods and Service Tax Act - HELD THAT:- The petitioner herein is the owner of the goods and it is his case that his vehicle and goods both have been seized by the GST Authorities and when the goods were being transported in the alleged contravention of the Act and the Rules, order is passed of detention under the GST MOV 10 and as the matter is at the stage of GST MOV 10, this Court would not like to enter into the merits of the matter. However, we have taken note of the serious concern raised before us by the petitioner of provisional release of the goods and vehicle prior to moving of such stage of MOV. Let a speaking order be passed by the authority / officer concerned in this regard on the issue of provisional release to enable the petitioner to take necessary legal course if in case there arises any need for challenge - Petition disposed off.
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