Section 129 of the CGST Act —Goods in Transit – The Petitioners challenged the order of detention for detaining a consignment of lubricant oil. In the detention order, the objection is that the consignee was shown as an unregistered person in the e-way bill and the petitioner had collected GST in the delivery challan that was used for stock transfer of the goods thereby giving rise to a suspicion with regard to the nature of the transaction itself. The petitioner submitted that the mention of the tax applicable in the delivery challan was by mistake and when the goods are stock transferred and not sold, there need not be a payment of tax at all. The Court observed that the reasons shown for detaining the consignment are not sufficient to attract the provisions of Section 129 of the Act.
Held that:- The Hon’ble High Court allowed the petition by directing the respondent to immediately release the goods and the vehicle.—ABCO Trades (P) Ltd. Vs. The Assistant State Tax Officer, The State Tax Officer, The Superintendent of Central Excise, The State of Kerala, Union of India, Goods And Services Tax Council [2020] 27 TAXLOK.COM 054 (Kerala)