Goods in Transit — Having regard to the fact that the goods in question which had been seized along with the conveyance are perishable in nature as well as the fact that the goods during the course of transit were accompanied by a valid invoice as well as e-way bill, the respondent No.2 is directed to forthwith release the vehicle together with the goods contained therein. — Uma Trading Vs. State of Gujarat [2019] 17 TAXLOK.COM 008 (Gujarat)