Section 129 of the CGST Act, 2017— Goods in Transit –- The petitioner challenged the order of detention dated 03.09.2021 passed under Section 129 of the Act, on the ground that e-Way Bill had lost its validity without any finding of evasion of tax. The court observed that an efficacious alternative remedy by way of appeal is available to the petitioner under Section 107.

Held that:- The Hon’ble High Court granted liberty to the petitioner to approach the appellate authority against the impugned order. In case the appeal is not accepted online for any technical reasons, he would be at liberty to prefer an appeal manually before the appellate authority.