Section 129 of the CGST Act, 2017 — Goods in Transit —–The petitioner prayed for directions to the respondent to pass consequential orders under Section 129(3). The petitioner is a consignor of certain goods. While goods were in transit, the same were intercepted on 17.1.2022. The petitioner deposited the amount demanded under notice under Section 129(3) and the respondent issued an order dated 27.1.2022 and released the goods and vehicle. The court observed that proceedings in respect of the aforesaid notice under Section 129(3) stood concluded in terms of mandate of sub-section (5) of Section 129. Hence, relief sought by the petitioner cannot be granted since the matter is concluded as per legislative mandate.

Held that:- The Hon’ble High Court dismissed the writ petition.