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2025 (5) TMI 1723 - HC - GSTConfiscation of the goods being transported in the vehicle - detention - non-production of Invoice and E-Way Bill - Form GST MOV-1 and Form GST MOV-2 - HELD THAT - It was submitted that the respondent- Authorities have issued the Form GST MOV-1 and Form GST MOV-2 in month of June 2022 i.e. after two months from the date of detention by the Police Officers of the goods being transported in the vehicle which was thereafter kept in GIDC Matar Kheda. It was further submitted that provisions of Section 130 of the GST Act is invoked by the respondent-Authorities is not tenable in view of the fact that only reason given in the impugned order passed in Form GST MOV-11 is that Bill and E-Way Bill not produced which can only be considered under Section 129 of the GST Act. It was further submitted that the respondent-Authorities could not have invoked either the provisions of Section 129 of the GST Act as the goods were not in transit when Form GST MOV-1 was issued on 18.06.2022. Thus issue Notice returnable on 7th May 2025.
The Gujarat High Court, in an oral order by Justice Bhargav D. Karia, addressed a petition challenging the order passed under Section 130 of the Gujarat Goods and Services Tax Act, 2017 ("the GST Act") in Form GST MOV-11. The petitioners contended that the Appellate Authority recorded reasons beyond those stated in the original confiscation order, which solely cited the non-production of Invoice and E-Way Bill at the time of detention on 30th April 2022. The petitioners argued that the issuance of Forms GST MOV-1 and MOV-2 in June 2022, two months after detention, was improper, and that Section 130 was wrongly invoked since the only reason given relates to non-production of documents, which falls under Section 129, applicable only when goods are in transit. Moreover, they submitted that Section 129 could not apply as the goods were no longer in transit when Form GST MOV-1 was issued. The Court issued notice returnable on 7th May 2025, permitting direct service by email.
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