Pacific Cyber Technology Private Limited Vs State of Gujarat & Ors. (Gujarat High Court)
In Pacific Cyber Technology Private Limited vs State of Gujarat & Ors., the Gujarat High Court examined the validity of a detention order and consequential demand order issued under GST provisions. The petitioner challenged the detention order dated 04.06.2025 (Form MOV-06), the demand order dated 14.06.2025 (Form MOV-09), and the subsequent order dated 15.06.2026 (Form DRC-07), primarily on the ground that the authorities failed to consider the explanation submitted in reply dated 06.06.2025.
The petitioner contended that the delay in transportation of goods was due to reasons beyond its control, specifically a technical fault in the vehicle which rendered it non-operational on 1st June 2025. It was submitted that the E-way bill had been duly generated on 31.05.2025 and the vehicle was scheduled to depart on 01.06.2025, but actual movement began only on 02.06.2025 due to the said fault. The petitioner argued that this explanation, particularly detailed in paragraph 7 of the reply, was not considered by the adjudicating authority. Accordingly, it was urged that the impugned order be set aside and the matter be remanded for fresh consideration.
The respondent authorities opposed the petition, contending that the petitioner had sufficient time to extend the E-way bill or generate a new one and had failed to do so, thereby violating Rule 138 of the GST Rules, 2017.
