S R Enterprises Vs Union of India (Gujarat High Court)
Gujarat High Court held that order passed in GST MOV-11 is appealable before appellate authority as per provision of section 107 of the Central Goods and Services Tax Act [GST Act]. Accordingly, petitioner not entertained in view of the alternative efficacious remedy available to the petitioner.
Facts- The petitioner is a buyer of the goods (Arecanuts) sold by one M/s. Himachal Traders. The conveyance carrying the goods purchased by the petitioner was intercepted by respondent No.5 on 05.09.2024 at Rangpur. Respondent No.5 thereafter passed an order for physical verification/ inspection of the conveyance and documents in FORM GST MOV-02 on the ground that the genuineness of the goods in transit and the accompanied documents were required further verification. After conducting the physical verification, a report was prepared in FORM GST MOV-04 on 08.09.2024.
On 08.09.2024, a detention order in FORM GST MOV-06 u/s. 129(1) of the Goods and Services Tax Act, 2017 r.w.s. 20 of the Integrated Goods and Services Tax Act, 2017 was passed by respondent No.5. On 14.09.2024, respondent No.5 issued a show-cause notice in FORM GST MOV-10 u/s. 130 of the GST Act.
It is the case of the petitioner that without serving the notice upon the petitioner, the impugned order in GST MOV-11 dated 01.10.2024 was passed confirming the demand of penalty and fine as proposed in the show-cause notice.
