SAWARIYA TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs :

(2.) It appears from the materials on record that the writ applicant No.1 is engaged in the business of arecanut and is a registered dealer under the GST. The writ applicant No.2 is the owner of the vehicle bearing No.MH-49-AT-7887. The writ applicant No.1 entered into an agreement for sale of arecanuts with one Dwarkesh Enterprise carrying on business at Jamnagar, State of Gujarat. The consignment of arecanut came to be dispatched in the truck owned by the writ applicant No.2 from Nagpur to Jamnagar. The truck along with the goods came to be intercepted by the respondent No.3 on 08.09.2019. At the time of inspection, the GST authority noticed the following :

(3.) In such circumstances referred to above, the goods as well as the vehicle came to be detained under Section 129(1) of the Central Goods and Service Tax Act, 2017 (for short, 'the CGST Act, 2017').