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TMI Blog2019 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... However, in the facts of the present case after detaining the vehicle, no physical verification report has been submitted by the concerned officer and uploaded in the common portal, though required in accordance with the instructions issued by the Board. Under the circumstances, the order of detention under section 129 of the CGST Act, prima facie, is not sustainable. Issue rule, returnable on 24.10.2019. - R/SPECIAL CIVIL APPLICATION NO. 17259 of 2019 - - - Dated:- 10-10-2019 - MS HARSHA DEVANI AND MS SANGEETA K. VISHEN, JJ. For The Petitioner (s) : MR MAULIK VAKHARIYA(6628) For The Respondent (s) : MS MAITHILI MEHTA, ASSISTANT GOVERNMENT PLEADER AND DS AFF.NOT FILED (N)(11) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper officer shall prepare a report of such physical verification in FORM GST MOV-04 and serve a copy of the said report to the person in charge of the goods and conveyance. The proper officer shall also record on the common portal, the final report of inspection in Part B of FORM GST-EWB-03 within three days of such physical verification/inspection. It was submitted that in the present case, no report of such physical verification in FORM GST MOV-04 has been served upon the petitioner nor has the final reportof inspection been recorded on the common portal. It was submitted that, therefore, it is evident that no discrepancieshave been found after inspection of the goods and conveyance, and hence, in terms of the said circular, the proper o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments related to the goods and the conveyance. The proper officer shall verify such documents and where, prima facie , no discrepancies are found, the conveyance shall be allowed to move further. It was submitted that in the facts of the present case, the person in charge of the conveyance had duly produced the invoice as well as the e-way bill and no discrepancies were found therein. Reference was made to clause (d) of the circular which provides that where the person in charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in charge of the conveyance in Form GST MOV-01. In addition, the proper officer sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clause (g) of the circular, where no discrepancies are found after the inspection of the goods and conveyance, the proper officer shall forthwith issue a release order in Form GST MOV-05 and allow the conveyance to move further. It was submitted that in the present case, without preparing a report of physical verification in Form GST MOV-03 and Form GST MOVPage 04, the officer concerned has straightaway issued an order of detention in Form GST MOV-06. It was submitted that therefore, the procedure required under the circular has not been followed prior to passing the order of detention under section 129 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the 'CGST Act'). 3. O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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