Gujarat High Court had set aside an order passed by GST Department confiscating a truck and its goods without following mandatory process. Jamnagar-based Isha Trading company dispatched order of brass electrical parts via Jay Gujarat Goods Carrier. On January 14 , the truck was intercepted by the State Tax Officer at Soyal Toll Gate. the officer detained the truck claiming the genuineness of the goods in transit (its quantity etc) and tendered documents required further verification even though the driver produced all the documents. The officer later seized the truck as well as goods contained therein. The Petitioner’s lawyer contended that While Form GST MOV-02 was issued by the officer stating that physical verification of the goods is required, no report in Part A of Form GST EWB 03 was uploaded on the GST portal. Also, no report in Form GST MOV-04 of any physical verification was furnished to his client. As per circular no 41/15/2018-GST dated April 13, 2018, GST Policy Wing is required to follow norms while intercepting goods. The petitioner submitted that no discrepancy was found in the documents and in such absence the state tax officer o detain the conveyance any longer or to proceed under section 129 or 130 of the CGST Act. The court upheld the argument and set aside the order issued by the GST.
https://ahmedabadmirror.indiatimes.com/ahmedabad/others/gujarat-high-court-gst-officials-cannot-detain-truck-or-goods-if-no-discrepancies-found/articleshow/71707583.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst
