Goods in Transit — The petitioner challenged the order passed by the third respondent in exercise of powers under section 130 of CGST Act whereby, the vehicle together with the goods contained therein is ordered to be confiscated and tax, penalty and fine in lieu of confiscation of the goods and conveyance as computed therein was levied. The impugned order of confiscation passed under section 130 of the CGST Act was set aside holding that when the conveyance in question was carrying the goods which were duly accompanied by documents and no discrepancy was found in connection therewith, there was no reason for the third respondent to confiscate the same. — Insha Trading Company Through Proprietor Mustak Jamalbhai Sheikh Vs. State of Gujarat [2019] 17 TAXLOK.COM 049 (Gujarat)