MAKWANA ENTERPRISE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of present petition, the challenge is to the order of detention dtd. 6/9/2021 in Form GST MOV 6 passed by the 2nd respondent under Sec. 129 of the Central/Gujarat Goods & Services Tax Act; 2017 ['Act' for short] with following prayers:-

(2.) The Form GST MOV 6 makes a mention of a tender document requiring for the verification which has been mentioned at the time of order of detention under Sec. 129 of the Act. The notice for confiscation of goods and conveyance as mentioned in Form GST MOV 10 reflects that the determination of huge liability which sets-off the liability by availment of wrong input tax credit and is not paying the tax as per the provision. No notice so far has been given to the Minesh Enterprise. The reply to the show-cause notice dtd. 13/9/2021 is given.

(3.) We have heard learned advocate Mr. Uchit Sheth. According to him, at the time of interception, on verification of the document and examination of goods while the vehicle was in transit, nothing contrary to the provisions of statute or rules is found. Instructions received by him suggest that Minesh Enterprise has also not been issued the notice for own tax evasion.