The goods have been detained essentially on two grounds: (i) Since the goods were dispatched from Raipur, Chhatisgarh to Ahmedabad, State of Gujarat, the transaction could be said to be inter-State transaction and therefore, IGST should have been charged in the tax invoice and not the CGST and SGST; and (ii) in the E-way bill generated for the transaction in question, the place of delivery has been shown as the Dudheshwar, Ahmedabad. While in the tax invoice, the delivery location has been shown as Kubadthal, Daskroi. The matter is at the stage of GST MOV 07. Notice issued to the respondents