Goods in Transit — Form GST MOV-02 came to be issued for physical verification and a physical verification report in Form GST MOV-04 came to be issued which indicates that no discrepancy was found during the course of physical verification. After issuing the order in Form GST MOV-06, resort has been made to provisions of section 130 of the Act, 2017 by issuing a notice in Form GST MOV-10 which is followed by an order of confiscation of goods and conveyance in Form GST MOV-11. Issuing notice under section 130 of the Act and passing an order of confiscation thereunder is contrary to the scheme of the CGST Act. Issue notice.
— Aashiward Marketing Through Proprietor Saif Tanveer Vs. State of Gujarat  18 TAXLOK.COM 075 (Gujarat)