TMI Blog2022 (6) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... r(s) No. 1 : Mr Tushar Hemani, Sr Adv. With Ms Vaibhavi K Parikh(3238) For the Respondent(s) No. 2 TO 4 : Mr Trupesh Kathiriya, AGP For the Respondent(s) No. 1,2,3 : DS Aff.Not Filed (N) ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.J.DESAI) 1.Draft amendment is allowed. To be carried out forthwith. 2.Rule. Learned Assistant Government Pleader Mr. Trupesh Kathiriya waives service of notice of rule on behalf of the respondent Nos. 2 to 4. 3.With the consent of the learned advocates for the parties, the matter is taken up for final disposal. 4.By way of present petition under Articles 226 and 19(1)(g) of the Constitution of India, the petitioner has prayed as under: a) to quash and set aside the Order of Detention under Section 129(1) of the CGST Act in Form GST MOV- 06 dated 28/04/2022 (Annexure - A*)passed by the Respondent No. 4; (aa) That Your Lordships may be pleased to issue a Writ, direction, or order, under Article 226 of the Constitution of India, quashing and setting aside the impugned FORM MOV-10 issued by Respondent no. 4 on 06.05.2022 (Annexure - J) and declared as nonmaintainable being passed without jurisdiction; (b) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 25.04.2022 to 27.04.2022. 6.3 When the goods were being transported to Gandhinagar on 26.04.2022, respondent No.4 intercepted the said conveyance at Adalaj at 8:45 a.m. and carried out inspection of the goods in question and asked for the necessary documents from the driver. The documents prescribed under the Act like invoice, E-way Bill and Lorry receipts were produced by the driver of the conveyance to the officer. However, the goods were detained by the authority. After following procedure under the law as well as under the circular No. 41/15/2018-GST issued by the Ministry of Finance, Government of India dated 13.09.2018, GST MOV-06 was issued to the petitioner. The reasons for detaining the goods were reflected in the said form. 6.4 Though the goods in transit were being transported in accordance with the Act and though the driver had produced relevant documents before the authority which were in accordance with the Act and the Rules, the goods were detained and therefore a representation was made before the Authority but the goods were not released by the authority. Being aggrieved with the action of the respondent-authorities, present petition has been filed. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lieu of confiscation of goods as well as calculation of fine in lieu of confiscation of conveyance . He therefore submitted that appropriate order may be passed. 10. On the other hand, learned AGP has opposed this petition and submitted that the authority is in the midst of hearing the proceedings under section 130 of the Act and can decide the same at the earliest. He therefore submitted that goods may not be released at this stage. He has taken us through the affidavit-in-reply and submitted that certain transactions which have been reflected in MOV-06 and MOV-10 are of such nature which create doubts about the validity of such transactions which might have taken place in the year 2017-18 and onward. He therefore submitted that the petition may be dismissed. 11. We have heard learned advocates for the respective parties. It is not in dispute that when the conveyance was intercepted along with the goods, the driver of the conveyance did produce necessary documents which are required under the Act as well as the Rules like invoice, E-way bill, Lorry receipts. After following the procedure, when MOV-06 was issued, following reasons were assigned by the authority for exercisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the different dealers whose GSTN cancelled suo moto and Rs. 18,51,47,979/-from the different dealers whose GSTN suspended. - Recently, In the month of April-2022 Mis, SHREE GHANLAXMI METAL INDUSTRIES (GSTN 24AEBPK5633A1Z5) purchased copper scrap from M/s Akshar traders (GSTN 24BRRPB3664A1Z3), While M/s Akshar traders (GSTN 24BRRPB3664A1Z3) made purchase from (1) M/s RATHOD ENTERPRISE (24EWQPR1711H1Z0), (2) M/s. SHEETAL TRADING (24CEWPT9122A129). (1) M/s RATHOD ENTERPRISE (24EWQPRI711H1Z0) has not made any purchase eventhough M/s RATHOD ENTERPRISE (24EWQPR1711H1ZD) issue different invoices to M/s Akshar traders ({GSTN 24BRRPB3664A1Z3) and M/s Akshar traders (GSTN 24BRRPB3664A 1Z3) issue invoices to M/s. SHREE DRANLAXMI METAL INDUSTRIES (GSTN 24AEBPKS633A125). (2) M/s. SHEETAL TRADING (24CEWPT9122A129) has not made any purchase eventhough M/s 9 Sheetal Trading (24CEWPT9122A129) issue different invoices to M/s Akshar traders (GSTN 24BRRPB3664A1Z3) and M/s Akshar traders (GSTN 24BRRPB3664A5Z3) issue invoices to M/s. SHREE DHANLAXMI METAL INDUSTRIES (GSTN 24AEBPK5633A125) .So,It shows that M/s, SHREE DHANLAXMI METAL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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