ORDER :

1. On the 13th of September 2021, at 5:00 PM, at Yamanuru, the Inspector of Hubballi Dharwad Division (Proper Officer) intercepted seven trucks while they were in transit and transporting Areca nuts on behalf of the petitioner. The Proper Officer intended to inspect the conveyance, goods and documents, and he accordingly passed an order for physical verification/inspection of the conveyance, Goods and documents on the same day and issued Form GST MOV-02.

2. In the said order, it was stated that the person in charge of the conveyance had not tendered any documents for the goods in movement and prima facie the documents tendered were found to be defective. The order also stated that the genuineness of the goods in transit, their quantity, etc., and/or the tendered documents required further verification. It was stated that the E-way bill had not been tendered for the goods in movement and therefore, the vehicle was to be stationed at Belagavi and allow the physical verification and inspection of the goods in movement.

3. On the 14.09.2021, the physical verification of the goods and conveyance was conducted in the presence of the person in charge of the goods vehicle and it was s