Guj HC says State Tax Inspector Is Authorised to Intercept Conveyances Under Section 68(3)

The Gujarat High Court rejected a challenge to GST MOV-01 signed by a State Tax Inspector, holding that the Commissioner had expressly designated State Tax Inspectors as proper officers to intercept conveyances and inspect documents, devices and goods under Section 68(3) of the Gujarat GST Act. The Court distinguished this function from the powers under Sections 129 and 130, for which the State Tax Officer had been designated. It also recorded the Department's undertaking to furnish the inspection report and permitted the taxpayer to file a response with supporting documents. The writ petition was dismissed, leaving the statutory proceedings to continue.