TaxTMI 
TaxTMI 
2025 (1) TMI 592
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.... has further prayed for quashing of the detention order in GST MOV - 06 dated 14.06.2023 as well as the summary of order issued under section 129(3) of the GST Act dated 14.06.2023. 3. Learned counsel for the petitioner submits that the petitioner is a partnership firm and is engaged in the business of manufacture and sale of edible oils. He further submits that in the normal course of its business, the petitioner received order for supply of R.B. Oil from one M/s Shiv Shakti Enterprises, Bihar, which is also a registered firm. On 11.06.2023, the petitioner issued e-tax invoice and generated e-way bill. Thereafter, the goods were dispatched through vehicle No. UP 75 AT 7951 from Gwalior (MP) to Bihar and to reach Bihar, the vehicle in ques....
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....further submits that proceedings in pursuance of DRC - 01 and DRC - 07 cannot be initiated without issuing MOV 07 or MOV 09. He further submits that DRC 07 cannot be put to service without issuing order in MOV 09 and therefore, the proceedings are bad. 5. He further submits that both the dealers, i.e., the seller and purchaser, are registered dealers and the genuineness of the documents accompanied the goods and the vehicle have not been doubted by the respondents - authorities at any stage. He further submits that the respondent no. 2 without having any jurisdiction has proceeded against the petitioner as the respondent no. 2 had no prior adverse information against the petitioner. He further submits that since the goods were passing thro....
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.... the parties, the Court has perused the record. 9. The goods in question were in transit from Gwalior to Bihar as it was passing through the State of U.P. The same were intercepted at Auraiya on the ground of different goods being transported other than mentioned in the accompanying documents. The documents are stated to be for R.B. Oil and the allegation has been made that on physical verification, mustard oil was found. Surprisingly, no samples were drawn or any test report was obtained for taking a different view. The authorities cannot be said to be expert for treating the goods differently as declared without any basis. The seizing authority, if was of the opinion that the goods in question were not R.B. Oil as declared in the accompa....