Writ Against GST Show-Cause Notice Dismissed for Prematurity & Lack of Standing

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 conf...