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Order of detention u/s 129 of CGST Act is not sustainable in absence of physical verification report.

Goods in Transit — The person in charge of the conveyance had produced the e-way bill as well as the invoice, but the same was detained. According to the petitioner and the circular issued by CBITC, GST Policy Wing where the person in charge of the conveyance fails to produce any prescribed document or where the proper officer intends to undertake an inspection, he shall record a statement of the person in charge of the conveyance in Form GST MOV-01. However, the proper officer did not prepare any such report and in case such report was prepared, the same was not furnished to the petitioner and was not uploaded on the common portal. Notices issued. By way of interim relief, the respondents were directed to forthwith release the conveyance in question together with the goods contained therein. — Panchhi Traders Through Narendra Danabhai Daki Vs. State of Gujarat [2019] 17 TAXLOK.COM 027 (Gujarat)

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