Goods in Transit — The subject matter of challenge in the main matter is the notice, issued by the authority, under Section 129(3) of the Act i.e. Form GST MOV-07 as well as the order passed by the authority in Form GST MOV-09. Except Section 129(6) of the Act, there is no other ground for the purpose of issuing notice in Form GST MOV-10. Thus, the impugned notices, issued in Form GST MOV-10 quashed. — Abb India Limited Vs. Union of India [2020] 21 TAXLOK.COM 025 (Gujarat)