GAIKWAD ENTERPRISES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Mr. Kumar Trivedi for the petitioner and learned Assistant Government Pleader Mr. Manan Mehta for the respondent State.

(2.) By filling the present petition under Article 226 of the Constitution, challenge is addressed by the petitioner to two orders. The first is order dtd. 23/11/2022 (GST MOU 06) which is an order passed under Sec. 129(2) of the Central Goods and Services Tax Act, 2017 and the the Gujarat Goods and Services Tax Act, 2017. The other challenge is addressed against order dtd. 25/11/2022 (MOV 10) passed under Sec. 130 of the Act. By order dtd. 25/11/2022, the goods of the petitioner came to be confiscated.

(3.) The facts to be noticed are that the petitioner pursuant to purchase order raised by it, transported the goods in the nature of metal scrap from Pune, Maharashtra to Vijapur, Gujarat through conveyance truck bearing No. MH-16-AY-9809. When the goods were in transit, the truck was intercepted by the mobile squad of respondent No.2 seeking to seize the goods and conveyance. Notice dtd. 20/11/2022 was issued which resulted into passing of order dtd. 23/11/2022 under Sec. 129 of the Act.