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What the Gujarat High Court decided
In Shreeji Steel v. State Tax Officer (1), Kutch Mobile Squad, R/Special Civil Application No. 10249 of 2026, reported as 2026 LLBiz HC (GUJ) 145, a bench of Justice A.S. Supehia and Justice Vaibhavi D. Nanavati dismissed the company’s writ petition. LiveLawBiz’s 3 October 2026 account says the bench found that the officer who physically verified the conveyance was authorised by the Commissioner, rejected the natural-justice objections on the facts described, and found no reported ground for writ interference. Read the case report.
The report attributes this statement to the bench: “Upon examination of the documents on record, we find that there is no violation of the said provisions, as the physical verification of the conveyance was carried out by the proper officer authorised by the Commissioner.”
How the vehicle inspection led to confiscation proceedings
Shreeji Steel, described in the report as a trader in cast-iron waste and scrap, had purchased goods from A.S. Construction in Gandhidham for direct delivery to A.K. Tools Industries. A State Tax Officer (1) from the Kachchh Mobile Squad inspected the vehicle near Samakhiyali on 13 February 2025.
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Authorities prepared Form GST MOV-04, the physical verification report, and issued Form GST MOV-06, the detention order. They later issued Form GST MOV-10, a show-cause notice proposing confiscation under Section 130 of the CGST Act. Following an earlier remand, a fresh MOV-10 notice was issued on 15 January 2026. Shreeji Steel replied on 9 February, and a final MOV-11 order was passed on 2 March 2026.
The fresh MOV-10 notice reportedly proposed a ₹2,47,466 penalty, a ₹13,74,812 fine in lieu of confiscation of the goods, and a ₹2,47,468 fine for the conveyance. These were proposed amounts in the notice; they should not be treated as a statement of the final liability imposed by the later MOV-11 order.
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Why the officer’s authority mattered under Rule 138B
Shreeji Steel argued that the physical verification violated Rule 138B. The bench reportedly rejected that challenge after finding that the inspecting officer had the required Commissioner authorisation.
The general framework is not an unrestricted power to stop and inspect. A GST Council-hosted electronic way-bill guide prepared by NACIN explains that the Commissioner, or an officer empowered by the Commissioner, may authorise interception of conveyances and e-way-bill verification. Physical verification may be carried out by an authorised proper officer; the guide also describes checks on a specific conveyance based on specific information about tax evasion, subject to required approval. The guide is explanatory, predates this ruling, and is not a substitute for checking the current CGST Rules and notifications. Consult the NACIN e-way-bill guide.
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What the court said about documents and a hearing
The company also objected that relied-upon documents had not been supplied and that the same proper officer issued the notice and adjudicated the matter. According to the report, the bench found no breach of natural justice on the record before it: MOV-04 and MOV-06 had been supplied to the person in charge of the conveyance, while MOV-10 and material concerning the supplier’s registration cancellation had been supplied to Shreeji Steel.
The company was offered a personal hearing on 22 January 2026. It did not attend, but submitted a written reply, which the report says was considered. The bench’s conclusion therefore reflects the specific document-supply and hearing history reported in this case, not a general rule that a hearing or access to relied-upon material is unnecessary.
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Why the writ petition was dismissed—and what appeal remains
The Revenue pointed to the statutory appeal under Section 107 of the CGST Act. Relying on Assistant Commissioner of State Tax v. Commercial Steel Ltd., the bench reportedly found no exceptional circumstance warranting writ intervention. It stated: “We do not find any breach of fundamental rights, violation of the principles of natural justice, excess of jurisdiction, or challenge to the vires of the statute.”
The High Court dismissed the writ petition while leaving the Section 107 appeal route open. The ruling, as reported, is not a finding that a taxpayer can never seek writ relief in a GST dispute; it is a case-specific refusal to intervene where the bench found no reported exceptional ground and a statutory appeal was available.
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What taxpayers and transport businesses should take from the ruling
- Check who authorised the verification. This ruling turned on the bench’s reported finding that the officer had Commissioner authorisation. The general framework and current rules should be checked for the relevant inspection.
- Keep the movement and verification record. Retain the applicable e-way-bill and transport documents, notices, verification reports, detention papers, replies, and hearing communications so the procedural record can be assessed.
- Distinguish a proposed amount from an order. The figures reported above were proposals in MOV-10; determine the operative demand or consequence from the final adjudication order and the governing law.
- Assess the statutory appeal promptly. Section 107 was the available route identified by the bench in this case. Any taxpayer considering an appeal should review the order, applicable filing requirements, and deadlines with a qualified GST professional.
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