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I am of the view that the present order of detention cannot be sustained and the same is quashed. The vehicle shall be released forthwith upon receipt of a copy of this order.

Shanti Prime Publication Pvt. Ltd.

Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner had carried goods which were accompanied by all required documents, such as tax invoices, E-Way bills and delivery Challan. The vehicle was intercepted by the officials of the respondent who proceeded to cause inspection of the same. A statement had been recorded in Form GST Mov-01, from the driver. Admittedly, the statement at Column 10 thereof, admits that there is a mistake in the vehicle number mentioned. Thereafter, Form GST Mov-02, ordering the physical verification/inspection of the conveyance, goods and documents was issued. The order though signed by the Proper Officer is blank in so far as all relevant fields are concerned. A perusal of the impugned order reveals that none of the relevant fields have been ticked and almost all fields have been left blank. It is thus entirely unclear as to what statutory provision or Rule the petitioner has contravened.

Held that :- The Hon’ble High Court held that the present order of detention cannot be sustained and the same is quashed. The vehicle shall be released forthwith upon receipt of a copy of this order. The writ petition is allowed and connected miscellaneous petitions are closed.— G. Murugan Vs. Government of India, The State Tax Officer/Proper Officer [2019] 09 TAXLOK.COM 041 (Madras)

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