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Validity of detention order when the driver as well as the authorised person is not present.

Goods in Transit — The respondent passed an order of detention under section 129(1) of the Act, 2017 and other Acts detaining the vehicle on two grounds, namely, that the genuineness of the goods in transit and/or tendered documents require verification; and that the driver as well as any other authorised persons were not present. The petitioner submitted that the detention of the goods which were being transported duly in accordance with law and were accompanied by a valid invoice and e-way bill is without authority of law. Notices issued. — Montage Enterprises Pvt. Ltd. Vs. State of Gujarat [2019] 16 TAXLOK.COM 064 (Gujarat)

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