1.Mr. Chetan Pandya, learned advocate for the petitioner submitted that in this case, after the conveyance in question came to be detained, Form GST MOV-01 came to be issued which indicates that the conveyance in question was accompanied by both invoice as well as e-way bill.

2.It is submitted that thereafter, Form GST MOV-02 came to be issued for physical verification and a physical verification report in Form GST MOV-04 came to be issued which indicates that no discrepancy was found during the course of physical verification.

3.It was submitted that thereafter, an order in Form GST MOV-06 came to be issued. It was submitted that once an order in Form GST MOV-06 is issued, it is incumbent upon the said respondent to issue an order in Form GST MOV-07 and it is only if the petitioner does not pay the amount of fine and penalty, that section 130 of the Central Goods and Services Tax Act, 2017 / Gujarat Goods and Services Tax Act, 2017 can be invoked.

4.It was submitted that in this case after issuing the order in Form GST MOV-06, resort has been made to provisions of section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”) by issuing a notice in Form GST MOV-10 which is followed by an order of confiscation of goods and conveyance in Form GST MOV-11. It was submitted that the action of the respondents of issuing notice under section 130 of the CGST Act and passing an order of confiscation thereunder is contrary to the scheme of the CGST Act.

5.Having regard to the submissions advanced by learned advocate for the petitioner, issue notice, returnable 04^th December, 2019.

6.Direct service, is permitted.