However, surprisingly, a notice
dated 5th February, 2020, in Form GST-MOV-10, came to
be issued. In all, four separate notices, in Form ... MOV-10, came to be issued for four different
vehicles.
7. We find one such notice, in Form GST-MOV-10, at
page
detention order in Form GST MOV 6 and the confiscation notice
in Form GST MOV 10 with the following prayers.
"A. This ... 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
M/S Panchhi Traders Through Its ... vs State Of Gujarat Through Deputy ... on 11 December
MOV02
and after physical verification under FORM GST MOV04
straightway notice under Section 130 of CGST under
FORM GST MOV10 could have ... FORM GST MOV05 and then
taking appropriate actions for the reason FORM GST
MOV06 and FORM GST MOV10 was issued
April 2019, issued by the State Tax Department in
Form GST MOV10. The notice issued by the State Tax Department to
the writapplicant ... Form GST MOV10 calls upon the writapplicant to
show cause as to why the goods and the conveyance should not be
confiscated under
contained two video files namely '9.mov' and '10.mov',
the witness claimed that in the first video, neither ... containing two video files namely "9.mov" &
"10.mov". After seeing the video file "9.mov", the witness
truck with
the goods on 07.09.2021 in the Form of GST MOV 10. They
have come on record. The communication to the concerned
authority ... Rules, order is passed of detention under the GST
MOV 10 and as the matter is at the stage of GST MOV 10,
this Court
GOVERNMENT OF INDIA
FORM GST MOV - 10
NOTICE FOR CONFISCATION OF GOODS OR CONVEYANCES AND
LEVY OF PENALTY UNDER SECTION 130 OF THE CENTRAL GOODS ... MOV-06, Form GST MOV-07 and Form
GST MOV-09 had evidently not been followed by the appellants
before issuing Form GST MOV - 10
mentioned in notice in Form GST MOV 10,
proceedings under section 130 have been
initiated.
26. It was submitted that entire transaction
chain of supply ... operate once the show cause notice under
section 130 in Form MOV 10 is issued by the
GST authority. The issue with regard to
Page
NEUTRAL CITATION
C/SCA/11053/2025 JUDGMENT DATED: 10/10/2025
undefined
notice in Form GST MOV-10 dated 6.8.2025,
respondent would pass an order ... 11053/2025 JUDGMENT DATED: 10/10/2025
undefined
pursuant to issuance of the detention order
in form GST MOV 06. It is further submitted
that
