M/s ALLCARGO LOGISTICS LIMITED THROUGH ITS DISTRIBUTION MANAGER VIJAY KUMAR v. THE STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s ALLCARGO LOGISTICS LIMITED THROUGH ITS DISTRIBUTION MANAGER VIJAY KUMAR
v.
THE STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 16748 of 2025 dated 22.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 129
Rule Number : Rule 138A & 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Detention of goods & conveyance – Wrong vehicle number mentioned in E-Way bills – Clerical error – Consolidated E-Way bill with correct vehicle number generated immediately after interception – Transporter not owner of goods – Notice in Form MOV-07 issued under Section 129(3) – Order in Form MOV-09 passed thereafter – Mandatory summary in Form DRC-01 not issued with MOV-07 notice – Summary in Form DRC-07 not issued with MOV-09 order – Documents not uploaded on GSTN portal – Notice issued on specific date but order passed beyond prescribed timeline – Violation of statutory seven days period – Section 129(3) of CGST Act mandates proper officer to pass order within seven clear days from date of service of notice – Respondent failed to comply with mandatory timeline – Principles of natural justice violated – Held: Writ petition allowed – Order and notice quashed and set aside – Order passed beyond limitation period rendering it illegal, arbitrary and without jurisdiction – Respondent to release detained goods and conveyance forthwith.
Represented By:
Counsel for the Petitioner: Ashva, Legal Advisors LLP, Avinash Poddar, Anchal A Poddar
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