KRISHNA ENTERPRISE Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard learned advocate Mr. Maulik Vakhariya for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondent.

(2.) By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the show-cause Notice dtd. 11/11/2024 in FORM GST MOV-10 and order dtd. 20/11/2024 passed in FORM GST MOV-11.

(3.) Brief facts of the case are that the petitioner purchased 25005 Kgs of Remelted Lead Ignots from M/s. Sunrise Enterprises by Invoice No. 162 dtd. 23/10/2024. The said goods were being transported by road from Bavla, Gujarat to Hyderabad, Telangana which is the business place of the petitioner alongwith E-way Bill. The respondent No.2 intercepted Truck No. KA- 56-1947 on 24/10/2024 at 5:40 A.M. wherein, the aforesaid goods were being transported by the petitioner under sec. 129 of the Central/State Goods and Service Tax Act,2017 [for short 'the GST Act']. Respondent No.4 passed an order for physical verification of goods in FORM GST MOV-2 on 24/10/2024. Thereafter, after physical verification of the goods in question, order of detention under Sec. 129(1) in FORM GST MOV-06 dtd. 26/10/2024 was passed.