2019 (4) TMI 916

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....: HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section 129(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act") and the other relevant statutory provisions, to su....

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....e of a conveyance is required to carry - (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. It was submitted that therefore, in case either of t....