Goods in Transit — The conveyance in question was intercepted on 04.12.2019 and it was found that out of 300 boxes loaded in the conveyance, in case of 40 boxes, Part-B of the E-way Bill was not available. Despite the aforesaid position, the conveyance as well as the boxes, in respect of which both the Invoice and E-way bill are available, has not been released. Thereafter, the respondent proposed tax and penalty on the goods. The petition is disposed of with the direction that as and when the petitioner files reply to the notice, under Section 129(3) of the Act, the respondent- Authority may consider the same, after giving an opportunity of hearing to the petitioner, in consonance with Sub-Section 4 of Section 129 of the Act and pass an appropriate order, under the provisions of the Act. — Bombay Veraval Transport Company Vs. State of Gujarat [2020] 20 TAXLOK.COM 046 (Gujarat)