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In case the consignment of goods is accompanied with an invoice or any other specified document and also an eway bill, proceedings under section 129 of the CGST Act may not be initiated.

Goods in Transit — In the present case, no report of such physical verification in FORM GST MOV-04 was served upon the petitioner nor the final report of inspection was recorded on the common portal and no discrepancies was found after inspection of the goods and conveyance. Thus, the proper office was forthwith required to issue a release order in FORM GST MOV-05 and allow the conveyance to move further. However, without following the procedure, after three days of intercepting the goods, FORM GST MOV-06 was issued detaining the goods in question under section 129 of the Act, 2017 and related statutes. Since there was discrepancy in the invoice as well as the e-way bill; there was no necessity of issuance of an order of detention under section 129 of the CGST Act. Issue notices. — Panchhi Traders Through Narendra Danabhai Daki Vs. State of Gujarat [2019] 17 TAXLOK.COM 014 (Gujarat)