VIVEK VERMA v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
VIVEK VERMA
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION NO. 15375 of 2025 dated 19.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 129
Decision : In favour of assessee
Detention of goods under Section 129(1) – Confiscation under Section 130 – Goods transporting from suppliers to warehouse – Vehicle diverted due to traffic, took wrong route – Driver intercepted while resting at toll plaza – Language barrier delayed document production but tax invoice, e-invoice, transport receipt, e-way bills later provided – Physical verification confirmed matching quantity – Authority issued MOV-6 detention, directly MOV-10 confiscation notice and MOV-11 order without MOV-7 penalty notice u/s 129(3) – Held: Writ disposed – Petitioner to file appeal – If appeal filed within 10 days to be decided within 12 weeks – Appellate authority to examine propriety of MOV-10/11 invocation.
Represented By:
Counsel for the Petitioner: Vaibhavi K Parikh
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