2026-VIL-1141-GUJ
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SGST High Court Cases

GST - Confiscation under Section 130 of the CGST Act, 207 - Rule 138B of the CGST Rules, 2017 - Petitioner challenged the show-cause notice in Form GST MOV-10 and the order in Form GST MOV-11 confiscating goods in transit, issued afresh after an earlier round of litigation in which the notices and orders were quashed and the matter remanded for reconsideration – Petitioner contention that Rule 138B was violated as the proper officer was not empowered by the Commissioner, and that the notice and the order were issued by the same proper officer who could not be the judge in his own case - Whether the notice and order are liable to be quashed for violation of Rule 138B of the CGST Rules - HELD - Rule 138B provides for verification of documents and conveyances by the Commissioner or a proper officer empowered by him. On examination of the documents on record, there is no violation of the said provision, as the physical verification of the conveyance was carried out by the proper officer authorised by the Commissioner - A similar contention under Rule 138B was examined in the earlier judgment, where the Court set aside the orders and directed fresh orders. Pursuant thereto the proper officer issued a fresh show-cause notice, supplied the documents of spot visit of the suppliers and the statement of the driver, and asked the Petitioner to remain present for a personal hearing, but the Petitioner chose to file a reply instead - After considering the reply, the authority passed the order after threadbare investigation, concluding that the dealers were carrying out illegal trading by receiving invoices from fake dealers without actual supply of goods, and the orders cancelling their registrations were also supplied to the Petitioner - No violation of Rule 138B is found and the contention is rejected - The orders in Forms GST MOV-04 and MOV-06 were supplied to the person in charge of the conveyance, Form GST MOV-10 was supplied to the Petitioner, and the documents relating to cancellation of registration of the party with whom the Petitioner was transacting business were also supplied - Mere dissatisfaction with the manner in which the adjudicating authority has dealt with the record cannot by itself furnish a ground to bypass the statutory remedy - The petitioner is relegated to the alternative remedy of appeal before the appellate authority – The writ petition is dismissed
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