Nitin Hiralal Jain Vs State Tax Officer (Gujarat High Court)
GST Confiscation Notice Upheld Due to Doubtful Locus of Petitioner; Confiscation Proceedings Sustained as Petitioner Fails to Prove Link with Goods; GST MOV-10 Notice Not Interfered With Due to Doubts of Tax Evasion; Petition Challenging GST Confiscation Notice Rejected Over Jurisdictional and Factual Gaps; No Relief Against GST Notice as Petitioner Not Proper Party to Challenge Proceedings.
The Gujarat High Court considered a writ petition challenging a show-cause notice issued in Form GST MOV-10 dated 29.01.2026, proposing confiscation of goods and conveyance under Section 130 of the Gujarat Goods and Services Tax Act, 2017. The petition was filed under Article 226 of the Constitution of India.
The petitioner, a proprietary concern registered under the GST Act and assessed under Delhi GST authorities, had received an order for supply of S.S. scrap to a buyer in Gujarat. An E-way Bill dated 18.01.2026 was generated, and the goods were transported through a transporter. On 19.01.2026, the conveyance carrying the goods was intercepted at Surat by the respondent authorities. The driver produced the E-way Bill, following which physical verification was conducted, and Form GST MOV-02 and MOV-04 were issued. Subsequently, the goods were detained under Form GST MOV-06 on 21.01.2026 on allegations of upstream irregularities and suspicion of a bogus transaction.
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