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The main contention raised in the petition is that the respondents ought to have first resorted to the provisions of section 129 of the CGST Act.

Goods in Transit — There were total three consignments pertaining to different buyers and two e-way bills for two invoices were generated, however, out of inadvertence, the petitioner failed to generate e-way bill in connection with the aforesaid invoice. While the goods were being transported, the same came to be intercepted by the second respondent and were detained/seized on the ground that e-way bill was not tendered by the petitioner. Therefore, the second respondent issued impugned notice for confiscation of the goods under section 130 of the CGST Act and provisions of other relevant statutes. Necessary directions issued to forthwith release the truck in question along with the goods contained therein as the petitioner had already paid the amount of tax and penalty, subject to the final outcome of the proceedings under section 130 of the CGST Act. — Meena Agency Limited Vs. State of Gujarat [2019] 16 TAXLOK.COM 063 (Gujarat)