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Detention notice u/s 130 of CGST Act specifies as to which of the five clause of section 130(1) has been infringed.

Goods in Transit — The petitioner challenged the order of detention made under section 129(1) of the CGST Act, 2017 submitting that the same is totally silent as regards the discrepancy noticed after the physical verification of the goods and conveyance and notice under section 130 of the CGST Act has to be issued to the person who contravenes the provisions of the CGST Act whereas, in the facts of the present case, such notice has been issued to the driver, who would not be the proper person to answer such show-cause notice. Notices issued to the respondents. — Sawariya Traders Vs. State of Gujarat [2019] 19 TAXLOK.COM 048 (Gujarat)