SONIA GOKANI - (1.)By way of present petition, the challenge is to the order of detention dtd. 6/9/2021 in Form GST MOV 6 passed by the 2nd respondent under Sec. 129 of the Central/Gujarat Goods & Services Tax Act; 2017 ['Act' for short] with following prayers:-
"32A. This Hon'ble Court may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ or order quashing and setting aside impugned detention order in Form GST MOV 6 (annexed at Annexure A) as being wholly without jurisdiction, arbitrary and illegal;

B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside impugned confiscation notice in Form GST MOV 10 (annexed at Annexure B) as being wholly without jurisdiction, arbitrary and illegal;

C. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the 2 nd Respondent authority to forthwith release goods along with truck number GJ-10-TX-6465;

D. Without prejudice to the above and in the alternative this Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the 2nd Respondent authority to forthwith provisionally release of goods along with truck number GJ-10-TX-6465;

E. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the 2 nd Respondent authority to forthwith release goods along with truck number GJ-10-TX-6465 and further proceedings pursuant to impugned confiscation notice (annexed at Annexure B) may please be stayed;

F. Ex parte ad interim relief in terms of prayer E may kindly be granted;"

(2.)The Form GST MOV 6 makes a mention of a tender document requiring for the verification which has been mentioned at the time of order of detention under Sec. 129 of the Act. The notice for confiscation of goods and conveyance as mentioned in Form GST MOV 10 reflects that the determination of huge liability which sets-off the liability by availment of wrong input tax credit and is not paying the tax as per the provision. No notice so far has been given to the Minesh Enterprise. The reply to the show-cause notice dtd. 13/9/2021 is given.
(3.)We have heard learned advocate Mr. Uchit Sheth. According to him, at the time of interception, on verification of the document and examination of goods while the vehicle was in transit, nothing contrary to the provisions of statute or rules is found. Instructions received by him suggest that Minesh Enterprise has also not been issued the notice for own tax evasion.