Section 129 of the CGST Act, 2017 – Goods in Transit ––-Five vehicles were intercepted by the respondent and detained under Section 68(3) read with Section 129(1). SCN dated 04.08.2022 in Form MOV 07 issued on the allegation that the vehicles carried consignments under 'Bill to – Ship to' concept, but the drivers were not in possession of invoices to support transport to 'Bill to' address in Tamil Nadu. The court considering the nature of contract business observed that the only mistake committed is that, in the invoice, instead of ITD Cementation India Limited, the petitioner's name is mentioned, except the said mistake, all other particulars properly recorded and 14 vehicles already reached the destination, five vehicles are in detention and 15 vehicles are in transit. It is seen that the petitioner already uploaded the particulars in the GST. Portal even before the detention. The petitioner to produce all the documents to the jurisdictional assessing officer, give his explanation and it is for the assessing officer to see whether the triangular transaction 'Bill to', 'Ship to' is complete and thereafter, process the same.

Held that:- The Hon’ble High Court quashed the impugned detention orders and directed the second respondent to forward all the documents to the concerned jurisdictional assessing officer, who shall take up the issue and decide the same after giving opportunity to the petitioner. To safeguard the revenue, the petitioner to execute a bond for the demand and penalty raised.