MEGHMANI ORGANICS LTD. Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule returnable forthwith. Mr.Soaham Joshi, learned Assistant Government Pleader waives service of notice of rule for and on behalf of respondents.

(2.) By this writ application under Article 226 of the Constitution of India, the writ-?applicant has prayed for the following relief(s):-? "18(A) That Your Lordships may be pleased to issue a writ of prohibition or any other appropriate writ, direction or order, completely and permanently prohibiting the respondents, their servants and agents from taking any action against the petitioners pursuant to Order Reference No.ZA2407190000680 dated 02.07.2019 (Annexure-?G) and also Notice in Form GST MOV-?07 dated 23.06.2019 (Annexure-?E);

(3.) The facts giving rise to this writ application may be summarized as under:-? 3.1 The writ applicant is a Company engaged in the business of manufacture of chemical products. On 23.06.2019, a consignment of CPC Blue valued at Rs.25,70,000/-? (Twenty Five Lac Seventy Thousand) was being transported from the factory of applicant situated at Panoli to one another factory of the writ applicant located at Vatva, Ahmedabad. It is the C/SCA/14008/2019 ORDER case of the writ applicant that this being an intra state branch transfer (in the nature of transfer of goods from one Unit of a registered person to another), there was no obligation on the writ applicant to discharge any GST liability. However, it seems that while the goods were in transit, the mobile squad of the respondent detained the conveyance along with the goods on 23.06.2019 and detention order was issued in the form GST MOV-?06 dated 23.06.2019 on the ground that Part-?B of the e-? way bill was not generated.