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Goods came to be retained by State Tax Officer, vadodara and dealer paid tax, penalty and fine in lieu of confiscation. When the vehicle proceeding further, State Tax Officer, ahmedabad once again detained the vehicle court issued notice.

Goods in Transit — The conveyance together with the goods in question initially came to be detained by the State Tax Officer and Form GST MOV-01 & Form GST MOV-02 came to be issued on the same date. It was pointed that the petitioner paid the total amount of tax, penalty and fine in lieu of confiscation. Thereafter when the vehicle was proceeding further, State Tax Officer, once again detained the conveyance with the goods in question. Notice issued. — Sarveshwar Shyambihari Mittal Vs. State of Gujarat [2019] 17 TAXLOK.COM 052 (Gujarat)