SITARAM ROADWAYS (URP) Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr. Trupesh Kathiriya, learned Assistant Government Pleader, waives service of notice of rule on behalf of the respondents.

(2.) By this petition under article 226 of the Constitution of India the petitioner has challenged the order dated 24.8.2019 passed by the second respondent in Form GST MOV-11 whereby he has ordered confiscation of the conveyance as well as the goods contained therein.

(3.) The petitioner is a transporter and conveyance bearing number GJ-04-AT-9932 belongs to the petitioner. The conveyance in question was intercepted by the second respondent on 6.8.2019 at 6.45 p.m. at Vagharol, Taluka Dantiwada. It appears that the person in charge of the conveyance was not in a position to produce the mandatory documents in the nature of invoice and e-way bill.