IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2753 of 2026 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ✔

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MR. NITIN HIRALAL JAIN Versus STATE TAX OFFICER (2) MOBILE SQUAD , ENF 7 , SURAT & ANR. ==========================================================

Appearance:

MR RAVISH D BHATT(5867) for the Petitioner(s) No. 1 MS. POOJA ASHAR, ASSISTANT GOVERNMENT PLEADER for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/03/2026

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Mr. Ravish Bhatt for the petitioner and learned Assistant Government Pleader Ms.

Pooja Ashar for the respondents.

2. Rule, returnable forthwith. Learned Assistant Government Pleader Ms. Pooja Ashar waives service of notice of rule for and on behalf of the respondents.

3. Having regard to the controversy involved in this petition, with the consent of the learned advocates for the respective parties, the matter is taken up for final hearing.

4. By way of present petition under Article 226 of the Constitution of India, the petitioner proposes to challenge the show-cause notice in Form GST MOV-10 dated 29.01.2026, issued by respondent No.1 (hereinafter referred to as ‘the respondent’ for short), proposing confiscation of the goods and conveyance under Section 130 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’ for short)

5. The facts culminated into filing of the present petition is that the petitioner is a proprietary concern registered under the Act and is assessed under the jurisdiction of Delhi GST authorities.

5.1 It is the case of the petitioner that in the due course of business, the petitioner had received an order for supply of S.S.Scrap to M/s. Savitri Alloys, Dehgam, Gujarat. For the same, a corresponding E-way Bill No. 771597979971 dated

18.01.2026 was generated and the goods were transported through Shreenath Roadlines.

5.2 It is the case of the petitioner that the conveyance carrying the goods was intercepted on 19.01.2026 at Kharel, Surat by Mobile Squad of the respondent authorities. The related E-way bill was produced by driver of the vehicle. Consequently, physical verification was conducted and Form GST MOV-02 dated 19.01.2026 was issued. Thereafter, physical verification was done and Form GST MOV-04 was issued and subsequently, detention of the goods was done by issuance of Form GST MOV-06 on 21.01.2026 alleging upstream irregularities and further alleging that the transaction was bogus and suspicious.

5.3 It is the case of the petitioner that the petitioner filed a detailed reply on 22.01.2026 in Form GST MOV-06, inter alia, contending that the movement of goods were supported by valid statutory documents and no discrepancy was recorded on physical verification and, therefore, there cannot be any ground for detention or confiscation. However, the respondent authorities went ahead and issued show-cause notice in Form GST MOV-10 on 29.01.2026 proposing confiscation under Section 130 of the Act, which is now impugned in the present writ petition. The petitioner has filed a detailed reply dated 12.02.2026 to the show-cause notice. However, the show- cause notice is challenged in the present writ-petition alleging that it is unsustainable and there is no discrepancy in the documentation of the goods.

6. Mr. Ravish Bhatt, learned advocate for the petitioner submitted that FORM GST MOV-06 dated 21.01.2026 and the consequential FORM GST MOV-10 dated 29.01.2026 are without jurisdiction, for they proceed on allegations and assertions extraneous to the intercepted movement and assume confiscation power under Section 130 of the Act without e