Goods in Transit — The goods in question were duly accompanied by a tax invoice as well as the e-way bill, however, as per the Form GST MOV-02, the vehicle was detained for physical verification of the goods and thereafter, straightaway, the order of detention under section 129(1) of the CGST Act, 2017 came to be made. It was further pointed out that in the Form GST MOV-06, there are no details with regard to physical verification carried out and discrepancies found during the course of such physical verification. Having regard to the aforesaid submission for the petitioner, notice issued. — Janki Enterprise Vs. State of Gujarat [2019] 17 TAXLOK.COM 038 (Gujarat)