Goods in Transit — According to the petitioners, requirements of section 68 of the CGST Act were duly satisfied inasmuch as, the person in-charge of the conveyance, carrying the consignment of goods, was carrying with him the documents and invoice as described under rule 138(A) of the CGST Rules and that, undervaluation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act when all the necessary documents as required under section 68 of the CGST Act read with rule 138(A) of the rules have been furnished.  By way ad-interim relief, the respondent-authorities were directed to forthwith release truck along with the goods contained therein. — Sahil Jakir Mohmd Vs. State of Gujarat [2019] 16 TAXLOK.COM 038 (Gujarat)