Goods Transported Without E-Way Bill: GST Confiscation Challenge Rejected

Vijay Laxmi Trading Vs State of Gujarat (Gujarat High Court) The Gujarat High Court heard a writ petition seeking quashing of a show cause notice issued in Form GST DRC-01, an order of detention in Form GST MOV-06, a confiscation order in Form GST MOV-11, and the consequent demand order issued in Form GST DRC-07. At the outset, the Court advised the petitioner to avail the alternative remedy of filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, but the petitioner insisted on an order on merits. The petitioner argued that the impugned actions were illegal becau...