MEHTA ENTERPRISE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner is before this Court seeking to challenge the action of the respondent authority of confiscating the goods and the conveyance in Form GST MOV-11 dtd. 21/10/2022 under Sec. 130 of the Central / Gujarat Goods and Services Tax Act, 2017 ('the GST Act' hereinafter) as well as the order of detention issued in Form GST MOV-06 under Sec. 129 of the GST Act with the following prayers:-

(2.) The petitioner is a sole proprietorship concerned who had bought tobacco from various enterprises and made payments to its suppliers by banking channels. It also came to sell the same to one M/s Flavor Feast Dairy Products, Bihar and the conveyance was carrying 18000 kg of tobacco with the Tax Invoice and the e-way bill.

(3.) We have heard learned advocate Mr. Vijay Patel appearing for the petitioner and learned Assistant Government Pleader Mr. Tupesh Kathiriya appearing for the respondents on an advance copy.