MR. NITIN HIRALAL JAIN v. STATE TAX OFFICER (2) MOBILE SQUAD , ENF 7 , SURAT & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
MR. NITIN HIRALAL JAIN
v.
STATE TAX OFFICER (2) MOBILE SQUAD , ENF 7 , SURAT & ANR.
R/SPECIAL CIVIL APPLICATION No. 2753 of 2026 dated 09.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 130
Decision : In favour of revenue
Detention/confiscation of goods – Valid E-way Bill – Authorities detained goods alleging upstream irregularities, bogus transaction, tax evasion intent – MOV-10 SCN issued proposing confiscation under Section 130 Gujarat GST Act without Section 129(3) adjudication – Petitioner challenged SCN claiming valid documents, no physical discrepancies – Court noted petitioner lacks locus standi as Delhi-registered dealer for Maharashtra-origin E-way Bill in non Bill-to-Ship transaction – Neither supplier, recipient nor transporter challenged detention – SCN invokes Section 130(1) multiple limbs without interception-stage jurisdictional facts – Supreme Court precedent precludes writ interference with confiscation SCNs – E-way Bill documents reflect tax evasion ingenuity – Held: Writ petition dismissed – Rule discharged.
Represented By:
Counsel for the Petitioner: Ravish D Bhatt
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