SHIV SHAKTI TEXTILES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs;

(2.) It appears from the materials on record that the writ applicant is a proprietary concern and it received its order for purchase of yarn from the customer located at U.P. The writ applicant has a sister concern by name M/s.Guru Fibres in the State of Maharashtra. The writ applicant asked its sister concern to deliver the goods at U.P. It is the case of the writ applicant that it prepared the invoices and generated the on-line bills for such movement of the goods. It is expected by the writ applicant that in inadvertently it fails to mention the place of dispatch at Maharashtra in the E-way bill.

(3.) While the goods were in transit, the Checking Squad of the GST intercepted the vehicle and, thereafter, passed an order of detention dated 28.11.2020 in Form GST MOV-6 under Section 129 of the GST Act. As the goods and the vehicle came to be detained, the writ applicant preferred an application for provisional release of the same in accordance with Section 67(6) of the Act.