Krishna Industries Vs State Tax Officer & Anr. (Gujarat High Court)
The writ petition was filed challenging the legality of detention of goods and conveyance and the subsequent issuance of a confiscation notice under the Goods and Services Tax Act, 2017. The petitioner sought quashing of the detention action under Section 129 and the confiscation notice issued under Section 130, along with release of goods and conveyance.
The petitioner, engaged in the business of sale of metal scrap and registered under the GST Act, had transported goods from Ahmedabad to Sarkhej. On 22.11.2023, the vehicle carrying the goods was intercepted by the State Tax Officer at Aslali, Ahmedabad. Following interception, an order for physical verification in Form GST MOV-04 was issued. Subsequently, during the pendency of the writ petition, a notice dated 02.12.2023 was issued in Form GST MOV-10 proposing confiscation of goods and conveyance under Section 130 of the Act.
The petitioner contended that the action of the authorities was illegal as the proceedings initially commenced under Section 129 for detention and seizure of goods during transit, but were later shifted to Section 130 for confiscation without completing the procedure under Section 129. It was argued that such invocation of Section 130, abandoning the earlier proceedings, was contrary to law and without jurisdiction.
