M/s JAI GANESH ENTERPRISE Versus UNION OF INDIA & ORS. dated 13.07.2026

The petitioner, M/s. Jai Ganesh Enterprise, challenged confiscation proceedings initiated by the Gujarat State Tax authorities under Section 130 of the CGST Act, read with Section 20 of the IGST Act, arising from an inter-State movement of goods.

The consignment was intercepted during transit. At the time of interception, the goods were accompanied by valid tax invoices and e-way bills. The physical verification conducted by the authorities revealed that there was no discrepancy between the goods transported and the accompanying documents.