Point of law: The extraordinary powers under Article 226 of the Constitution, directing for release of the vehicles or goods, during the pendency of the confiscation, can only be sparingly exercised under extraordinary situations and circumstances when injustice occurs because of non-fulfillment of the conditions for confiscation.

ORDER :

SONIA GOKANI, J.

1. The petitioner is before this Court seeking the writ of certiorari challenging the order in Form GST MOV-11 dated 15.09.20211 passed by respondent No.2 essentially on the ground that without serving a copy of the order and without even granting an opportunity of hearing, the stay order is passed in clear violation of the principles of natural justice as also violation of the provisions of section 130 of the Central Goods & Services Tax Act (“the CGST Act” for short).

2. The prayers sought for are as follows:

“9 The Petitioner, therefore, most humbly prays that :-

(a) That this Hon’ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certiorari or any other or direction for calling upon the following documents papers and after going through the same, the same may kindly be quashed and set aside in the interest of justice;

i. Detention order dated 24.08.2021 (Annexure- E) issued under by Respondent No.3; ii Notice dated 24.08.2021 issued under Section 130 of the CGST/SGST Act issued by Respondent No.3 (Annexure F);

iii. Order dated 15.09.2021 (Annexure-A) issued under Section 130 of the CGST Act, 2017/GGST Act, 2017 by Respondent no.2;

(b) That this Hon’ble Court be pleased to issue a Writ of Mandamus, or a Writ in the nature of Mandamus, or any other appropriate Order or direction directing the Respondents, their servants, agents, or representatives to allow clearance of the goods provisionally detained under Detention Order dated 24.08.2021 (Annexure-E) issued under Section 12991) of the CGST Act, 2017/GGST Act, 2017 by Respondent No.3 after quashing and setting aside the notice dated 24.08.2021 issued under Section 130 of the CGST/GGST Act issued by Respondent No.3 (Annexure F);

(c) Pending Notice, admission, and finalizing of this petition, this Hon’ble Court may be pleased to direct the Respondents, their subordinates, agents, or their representatives to forthwith release the goods provisionally detained and confiscated in purported exercise of powers under Section 129 and 130 of the CGST Act;

(d) That pending the hearing and final disposal of the present petition, this Hon’ble Court be pleased to direct the Respondents, agents, officers, and subordinate, restricts them from acting on or in consequence of the detention order dated 25.08.2021 (Annexure-E) and Order Dated 15.09.2021 (Annexure-A) qua the Petitioners;

(e) for ad-interim relief in terms of prayer (c) and (d) above;

(f) for costs of the petition/application and orders thereon; and; (g) For such further and other reliefs, as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.”

3. Facts in capsulized form as follows:

3.1 The petitioner is a proprietorship firm and has its principal place of business at the address mentioned in the cause title. It has single GST Registration bearing No.27GFLPS3939L1ZH under the provisions of CGST Act and Gujarat State Goods and Service Tax Act, 2017 (‘the GGST Act” for short).

3.2 The petitioner is engaged in the trading of gray fabrics. It purchases goods from various manufacturers from different parts of the country and sell the same to various manufacturers. According to the petitioner, it has been regularly paying GST on their outward supply or under reverse charge mechanism, wherever there is the liability of GST.

3.3 It is averred that the petitioner sent goods under four tax invoices to the processors at Jetpur under the instructions of the buyers in the truck bearing No.GJ-01-JT-0689 through Kailash Translogistics Pvt. Ltd. The driver of the truck was carrying the goods mentioned in the tax invoice issued by the petitioner, which was intercepted by respondent No.3 on 22.08.2021 for at 11:10 a.m at Kamrej Toll Plaza, Kamrej, Surat.

3.4 According to the petitioner, the driver produced all the required documents relating to the goods, including taxinvoice evidencing description, the value of the goods and rate of IGST of such transaction and tax on such good