Sanjaybhai Laxmanbhai Gogara vs. State Of Gujarat
(Gujarat High Court, Gujrat)

Case Law
Petitioner / Applicant
Sanjaybhai Laxmanbhai Gogara
State Of Gujarat
Gujarat High Court
Nov 15, 2019
Order No.
TR Citation
2019 (11) TR 1819
Related HSN Chapter/s
Related HSN Code


1. Mr. Kavi Patel, learned advocate for Mr. D.K. Puj, learned advocate for the petitioner invited the attention of the court to Form GST-MOV-02 to submit that the vehicle in question together with the goods came to be detained by the respondent No.2 for the purpose of verification. By an order made in Form GST-MOV-03, the time for inspection came to be extended for a further period of three days. It was pointed out that accordingly physical verification of the goods came to be carried and Form GST-MOV-04 came to be issued wherein no discrepancy was found in respect of the goods in question. It was submitted that despite the aforesaid position, the respondents have proceeded under section 130 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) by issuing notice in Form GST-MOV-10 on the ground that after checking the dealers record according to the GST system, the dealer appears to be involved in bogus billing practice or making false claim of ITC for the period of August, 2019 and September, 2019. It was submitted that thereafter, on the same ground an order has been passed under section 130 of the CGST Act confiscating the goods and the vehicle in question.

2. It was submitted that in the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods.

3. Having regard to the submissions advanced by the learned advocate for the petitioner, issue notice, returnable on 18th November, 2019.

4. Direct service is permitted, today.

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