2019 (10) TMI 359

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....ADER/PP (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Maulik Vakhariya, learned advocate for the petitioner invited the attention of the court to the tax invoice dated 23.9.2019 and e-way bill dated 23.9.2019, to submit that the driver of the vehicle in question, which was carrying perishable goods in the nature of groundnut seeds, possessed both the invoice as well as th....

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.... that the circular further provides that on completion of the physical verification/inspection of the conveyance and the goods in movement, the proper officer shall prepare a report of such physical verification in FORM GST MOV-04 and serve a copy of the said report to the person in charge of the goods and conveyance. The proper officer shall also record on the common portal, the final report of i....

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....detaining the goods in question under section 129 of the Central Goods and Services Tax Act, 2017 and related statutes. 2. Reference was also made to Circular No.64/38/2018-GST dated 14.9.2018, to point out that it is specifically provided therein that in case the consignment of goods is accompanied with an invoice or any other specified document and also an eway bill, proceedings under section ....