Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner, challenged the proceedings of the Deputy State Tax Officer, Enforcement seizing the vehicle of the petitioner for non production of E-way Bill. The petitioner stated that an interim order was passed on 18.12.2018 for production of bank guarantee upon furnishing of which the vehicle has been released. The Respondent submitted that proceedings for assessment have been initiated by issuance of notices under the provision of Section 129(3) of the Act. The petitioner stated that a separate Writ Petition has been filed challenging the detention notice itself.

Held that:- The Hon’ble High Court held that In such circumstances nothing survives in the present Writ Petition and the same is closed. — Salem Automech India Private Limited Vs. Deputy State Tax Officer, Assistant Commissioner (ST) [2019] 09 TAXLOK.COM 081 (Madras)