Blackart Ceramic Llp VS State of Gujarat

The petitioner has filed a petition invoking the extraordinary jurisdiction of the court under Article 226 of the Constitution of India. They seek to quash and set aside a notice issued on November 15, 2022, in Form GST MOV-10 under Section 130 of the Central/Gujarat/Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the GST Act), as well as a notice order of detention in Form GST MOV-06 dated the same day under Section 129 of the Act. The petitioner requests appropriate directions against the respondent authorities for the immediate release of a truck bearing a specific registration number.

The petitioner in this case has submitted a petition invoking the extraordinary jurisdiction of the court under Article 226 of the Constitution of India. They seek to challenge and invalidate a notice issued in Form GST MOV-10 dated 15.11.2022, under Section 130 of the Central/Gujarat/Integrated Goods and Services Tax Act, 2017 (referred to as the “GST Act” hereafter). Additionally, they aim to contest a notice order of detention in Form GST MOV-06 dated 15.11.2022 under Section 129 of the Act. The petitioner requests the court to issue appropriate directives against the respondent authorities to promptly release a truck with registration number GJ-10-TX-7383, along with the goods it contains, which were seized under the GST Act.

invoice and other requisite documents were produced before the jurisdictional officer on 15.11.2022 when the truck was intercepted by the officers of the State Tax Department of Gujarat.

2.2. The truck was intercepted by the officers of the State Tax Department at Wadhwan, Surendranagar, Gujarat. The driver of the truck was directed to produce the e-way bill and the invoice and other documents. Upon production of the e-way bill and the invoice, the officers detained the truck and issued a notice in Form GST MOV-10 dated 15.11.2022 under Section 130 of the GST Act alleging that the e-way bill and the transportation of goods were in violation of the provisions of the GST Act and hence, the goods were liable to confiscation. Simultaneously, a notice order of detention in Form GST MOV-06 dated 15.11.2022 under Section 129 of the Act was issued.

2.3. The petitioner availed the statutory remedy under the GST Act by filing a representation before the respondent authority. However, the respondent authority has not passed any order till date. The petitioner, therefore, has approached this Court under Article 226 of the Constitution of India seeking the extraordinary jurisdiction to quash and set aside the impugned notices/orders and seeking appropriate directions for the immediate release of the truck along with the goods contained therein.

3. It is submitted that the impugned notices/orders are completely without jurisdiction and are liable to be quashed and set aside. The action of the respondents in detaining the truck and seizing the goods is arbitrary, illegal, and without authority of law. The petitioner had complied with all the requirements of the GST Act and had produced all the requisite documents before the jurisdictional officer. The impugned notices/orders have been issued without any application of mind and are liable to be set aside. The petitioner, therefore, seeks the indulgence of this Court to exercise its extraordinary jurisdiction under Article 226 of the Constitution of India and to pass appropriate orders in the interest of justice.