Section 129 of the CGST Act, 2017 – Goods in Transit —- The Petitioner challenged the detention order passed under Section 129 of the Act. The petitioner submitted that the driver of the lorry on 02.12.2021, by mistake took a wrong turn and before he realized the error committed by him, the authorities checked the vehicle. It was a human error and a bona fide mistake and there was no intention to divert the goods elsewhere. The court observed that there may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate more so when the driver of the vehicle has filed an affidavit.

Held that:- The Hon’ble High Court set aside the impugned orders and directed the respondents to release the vehicle and the goods.