JUDGMENT

The petitioner is a logistics provider and as part of the business, the petitioner had carried out certain transport from Bangalore to Ernakulam. While in transit, the vehicle which was used by the petitioner was intercepted and based on the same, the proceedings were initiated against the petitioner, on the reason that the vehicle in which the goods carried was bearing registration No.KA03 AL 6996, whereas, the number of the vehicle mentioned in the E-way bill was, KA-51 AF 9286. As part of the proceedings, the penalty is proposed by issuing a show cause notice under Section under Section 129 (3) of the CGST Act , in Form MOV-06 and MOV-07, which is produced as Ext.P7. The petitioner is challenging the aforesaid proceedings in this writ petition and the relief sought are as follows:

“i. Issue a Writ of certiorari or any other appropriate writ, order or direction calling for the records leading to Exhibit P4 order of detention under Sec 129(1) of the CGST Act , and a consequent show-cause notice under Sec 129(3), asking why the proposed penalty should not be imposed vide MOV -06 dated 17.2.2026 and MOV -07 dated 13.02.2026 issued by the 4th Respondent and quash the same