Section 129 of the CGST Act, 2017— Goods in Transit -– The petitioner challenged the impugned order dated 12th December, 2022, rejecting the claim of ownership made by the petitioner in respect of the goods, on the ground that the order is arbitrary and illegal and is contrary to Clause 6 of the clarificatory Circular No. 76/50/2018-GST dated 31st December, 2018. The Petitioner submitted that the detained goods in question are accompanied by the tax invoice and eway bill which have already been uploaded in the portal. The advocate appearing for the respondent prayed for time to take written instruction.

Held that:- The Hon’ble High Court listed this matter on 3rd January, 2023.