Section 129 of the CGST Act, 2017 — Goods in Transit –- The petitioner prayed for quashing the FIR dated 20.02.2021 and prayed for not to arrest him. It is alleged that the petitioner could not show valid papers relating to transportation of betel-nuts and tobacco for which the FIR has been registered. The court observed that the basic requirement of presence of two persons is absent. Since the alleged act does not prima facie falls within the meaning of word “cheating”, consequently no case is made out under Section 420 I.P.C. The impugned FIR appears to be malicious and grave abuse of power by the respondent no. 3. If the goods were not accompanied by proper documents for transportation, it is only the authorities under the GST are empowered to check and take action under Scetion 129 of the Act. But the police has no authority to check invoices etc.

Held that:- The Hon’ble High Court directed the SP to file a counter affidavit within three days, and also to show cause that in the event the impugned FIR, is found to be malicious and abuse of power, then why exemplary cost may not be imposed upon respondent no. 3, to be recovered from his personal assets. He may take appropriate action in accordance with law. Put up as a fresh case on 18.08.2021. As an interim measure it is provided that till the next date fixed, the petitioner shall not be arrested pursuant to the impugned FIR.