Section 129/130 of the CGST Act, 2017 — Goods in Transit –-- The petitioner prayed for direction to respondents for quashing and setting aside the Order of Detention U/s. 129(1) of the Act, dated 22.07.2021; to set aside the SCN U/s. 130 of the Act dated 24.07.2021. The petitioner submitted that that the vehicle was intercepted on 22.07.2021 and the statement of the driver was recorded. The goods and the conveyance were accompanied by E-way Bills and Invoices, however doubting the genuineness of the cosigner and consignee both, the detention order was passed under Section 129(1) of the Act. The SCN for confiscation was issued under Section 130 on 06.08.2021 and the order of confiscation of goods conveyance and demand of fine and penalty have been imposed on 11.08.2021.

Held that:- The Hon’ble High Court issued Notice, returnable on 09.12.2021.