Section 129 of the CGST Act, 2017— Goods in Transit – The petitioner submitted that the respondent in most arbitrary and illegal manner have detained the vehicle as well as the goods. There is no contravention of the provisions and there is no evasion of tax. The driver of the vehicle was carrying the genuine documents which are not controverted, as such the vehicle cannot be detained. The respondent submitted that agreed that the documents carried by the driver of the vehicle were not forged.

Held that:- The Hon’ble High Court held that the vehicle cannot be detained by the respondent. The respondent shall release the vehicle on furnishing personal bond of the Vehicle. — Avtar Trading Co. Thru. Prop. Avtaar Singh & Anr. Vs. State of U.P. Thru. Secy. Institutional Finance & Ors. [2019] 10 TAXLOK.COM 045 (Allahabad)