All Cargo Logistic Limited Vs State of Gujarat & Ors. (Gujarat High Court)
The Gujarat High Court allowed a writ petition challenging the detention of goods and conveyance and the subsequent orders issued under Section 129 of the CGST/GGST Act, 2017. The petitioner challenged Form GST MOV-06 dated 09.11.2025, Form GST MOV-07 dated 10.11.2025, and Form GST MOV-09 dated 19.11.2025 on the ground that the proceedings were beyond limitation and contrary to Section 129(3) of the GST Act.
The case arose when a vehicle transporting consignments from Ranpur to Changodar was intercepted on 05.11.2025. The authorities observed that 55 E-Way Bills accompanying the goods mentioned a different vehicle number than the one actually transporting the goods. The petitioner stated that the discrepancy occurred due to a clerical error while loading two vehicles simultaneously. After becoming aware of the mistake, the petitioner generated a consolidated E-Way Bill with the correct vehicle number on the same day and produced it before the detaining officer.
The petitioner further contended that it was only the transporter and not the owner of the consignment. A detailed reply explaining the clerical mistake was submitted to the authorities on 10.11.2025. The petitioner also argued that the mandatory Summary of Show Cause Notice in Form DRC-01 and Summary of Order in Form DRC-07 were neither issued nor uploaded on the GST portal, contrary to Rule 142 of the CGST Rules, 2017.
