Allcargo Logistics Limited Vs State of Gujarat & Ors. (Gujarat High Court)
The Gujarat High Court heard a writ petition challenging the order in Form GST MOV-09 dated 19.11.2025, the notice in Form GST MOV-07 dated 10.11.2025 issued under Section 129(3) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017, and the detention order in Form GST MOV-06 dated 09.11.2025 issued under Section 129(1). The petitioner also challenged the detention of goods and the conveyance on the ground that the action was beyond limitation, without jurisdiction, and contrary to Section 129(3) of the CGST Act.
The Court noted that, at an earlier hearing, it had recorded the petitioner’s submission that the issue was squarely covered by the decision in Khatu Enterprises vs. State of Gujarat. At the final hearing, the learned Assistant Government Pleader was unable to dispute that the issue was governed by that decision.
The petitioner stated that while transporting a consignment from Ranpur to Changodar, the vehicle was intercepted on 05.11.2025 at about 7:30 p.m. The authorities issued GST MOV-01 and GST MOV-02 alleging that the consignment was covered by 55 E-Way Bills mentioning vehicle No. GJ13AW9143, whereas the goods were actually being transported in vehicle No. GJ01CT4597.
