Goods in Transit — The vehicle in question together with the goods came to be detained for the purpose of verification. Physical verification of the goods came to be carried and Form GST-MOV-04 came to be issued wherein no discrepancy was found in respect of the goods in question but despite the aforesaid position, the respondents proceeded under section 130 of CGST Act by issuing notice in Form GST-MOV-10. In the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods. Notice Issued. — Raj Chamunda Roadlines Vs. State of Gujarat [2019] 18 TAXLOK.COM 034 (Gujarat)