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 the e-way bill and had produced the same at the time when the vehicle in question came to be intercepted which is evident from FORM GST MOV-01 dated 25.9.2019 issued by the State Tax Officer, Mobile Squad, Songadh. It was submitted that thereafter FORM GST MOV-02 came to be issued for physical verification of the goods in question. The attention of the court was invited to Circular No.41/15/2018- GST dated 13.4.2018 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing, to point out that it is duly provided therein that within a period of three working days from the date of issue of the order in FORM GST MOV-02, the proper officer shall conclude the inspection proceedings, either by himself or through any other proper officer authorised in this behalf. It was pointed out 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 inspection in Part B of FORM GST-EWB-03 within three days of such physical verification/inspection. It was submitted that in the present case, no report of such physical verification in FORM GST MOV- 04 has been served upon the petitioner nor has the final report of inspection been recorded on the common portal. It was submitted that, therefore, it is evident that no discrepancies have been found after inspection of the goods and conveyance, and hence, in terms of the said circular, the proper office is forthwith required to issue a release order in FORM GST MOV-05 and allow the conveyance to move further. It was further submitted that in the present case without following the procedure as provided in the circular, after three days of intercepting the goods, FORM GST MOV-06 has been issued 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 129 of the CGST Act may not be initiated. It was submitted that in the present case, there is no discrepancy in the invoice as well as the e-way bill, and hence, there was no necessity of issuance of an order of detention under section 129 of the CGST Act.

3. Having regard to the submissions advanced by the learned advocate for the petitioner and considering the fact that the goods in question are perishable goods, Issue Notice returnable on 9th October, 2019.

Direct service is permitted today.