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Detention of goods on the ground that part-b of e-way bill was not traceable.

Goods in Transit — When the goods were in transit in vehicle, this was intercepted by the respondent authorities and found that the e-way bills of three parties were not generated. Thus, the vehicle with the goods in respect of the above three parties came to be detained on the spot by issuing a notice in Form GST MOV -10 under section 130 of CGST Act as well as GGST Act. The impugned order is a non-speaking order and therefore, same is set aside. Petition Allowed. The respondents were directed to forthwith release the conveyance along with the goods contained therein. — India Logistics and Cargo Movers Vs. The State of Gujarat [2019] 16 TAXLOK.COM 046 (Gujarat)

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