(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1 Heard learned advocate Ms.Anishka Gupta appearing with learned advocate Ms.Onkar Sharma for learned advocate Ms.Samruddhi Pawar for the petitioner and learned Assistant Government Pleader Ms.Nimisha Parekh for the respondent.

2 Learned advocate Ms.Anishka Gupta for the petitioner submitted that the impugned notice in Form GST MOV-10 and the order in Form GST MOV-

11 are without jurisdiction. It was submitted that the petitioner had transferred the goods from its branch at Karnataka to its branch in Gujarat along with the E-way Bill and delivery chalan without any invoice. It was submitted that the conveyance in which the goods were being transferred from Karnataka to Gujarat was intercepted by the respondent authority and no invoice was found, and therefore, the impugned action was taken under Sec.130 of the GST Act .

2.1 It was further submitted that the reason given for confiscation of the goods in the impugned order passed under Sec.130 of the GST Act , is on the ground that the credit note for the goods transferred from Karnataka to Gujarat was not issued. However, such ground was not stated in the show-cause notice in Form GST MO