M R Lub Industries & Anr Vs State Of Gujarat & Ors. (Gujarat High Court)
The Gujarat High Court on April 17, 2025, issued a returnable notice in a writ petition filed by M R Lub Industries & Anr., challenging an order passed under Section 130 of the Gujarat Goods and Services Tax (GST) Act, 2017. The petition primarily contests the validity of a confiscation order (Form GST MOV-11) issued two months after the initial detention of goods and vehicle.
Learned advocate Mr. Nadeem B. Mansuri, representing the petitioners, informed the court that the Appellate Authority’s reasoning in Form GST MOV-11 extended beyond the reasons cited in the show-cause notice (Form GST MOV-10). According to the petitioner, the sole reason provided in both the show-cause notice and the confiscation order was the non-production of an invoice and E-Way Bill when the goods were initially detained and seized by police officers on April 30, 2022.
A crucial point raised by the petitioner was that Form GST MOV-1 and Form GST MOV-2 were issued by the authorities in June 2022, approximately two months after the police detention. The petitioner argued that invoking Section 130 of the GST Act, which deals with confiscation, was untenable in this scenario. They contended that the reason given — non-production of documents — falls under Section 129 of the GST Act, which deals with detention, seizure, and release of goods and conveyances in transit, not outright confiscation.
