Notice in Form GST MOV-10 based on conjectures & surmises is not sustainable

Anant Jignesh Shah  Vs The Union of India (Gujarat High Court) The goods and the vehicle can be detained under Section 129 of the Act only if such goods are transported in contravention of the provisions of the Act or the Rules made thereunder. We specifcally inquired with Mr. Dave, the learned Assistant Government Pleader as to whether any provision of the Act or the Rules could be said to have been contravened with regard to the transaction in question. Mr. Dave, with his usual fairness pointed out that when the goods were in transit and detained, it cannot be said that there was any contra...