Shanti Prime Publication Pvt. Ltd.
Section 129 of the CGST Act, 2017— Goods-in-Transit – The petitioners in the connected writ petitions are the Truck owners and are challenging the individual notices issued against them under section 130 of the Act on the ground that they are only vehicle owners and are not doing any business in respect to the sale and purchase of the goods. The petitioners in the writ petition sought a direction to the respondent to drop the proceedings initiated against the petitioner vide notice issued under section 130 of the Act. A further relief has been sought directing the respondent not to confiscate Vehicles and to release the same. The Hon’ble Court observed that a reading of the said section and its sub sections shows that it relates to ‘any person’ who transports any goods or stores any goods while they are “in transit” in contravention of the provisions of this Act or Rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure and after detention or seizure shall be released on conditions as laid down in sub clauses (a), (b) and (c) of Sub Section (1) of Section 129 of Act.
Held that:- The Hon’ble High Court dismissed the writ as it lacks merit on the ground that the petitioner is a ‘transporter’ of goods and that the goods are being transported and have been seized in transit and if the charge is made out against the transporter, the respondents can proceed to seize such goods including the conveyance.— Ashok Kumar Bhatia, Rajendra Jain, Meena Anil Jain, Ashok Kumar Bhatia, Praveen Singh @ Praveen Kumar Singh Vs. State of U.P. And 2 Others  10 TAXLOK.COM 020 (Allahabad)