Section 129 of the CGST Act, 2017 – Goods in Transit  —-- The petitioner sought issuance of a Writ of Mandamus declaring the action of the 3rd respondent in detaining the goods belonging to the petitioner vide order dated 28.03.2022 and collecting an amount of Rs.4,87,694/- on the ground of mismatch of the company’s name in the tax invoice as illegal, arbitrary and violative of principles of natural justice. During the transit of the material, the vehicle and the material were detained on 28.03.2022 due to defective documents. The Government Pleader contended that since the amount has been paid and the vehicle and the material were released, if the petitioner has any grievance with regard to the procedure followed, it may have to prefer an appeal. The court observed that the issues in this writ petition have to be dealt with basing on the factual aspects. Since the Statute provides an appeal under Section 107, the petitioner can as well avail the same.

Held that:- The Hon’ble High Court directed the petitioner to avail the alternative remedy of appeal, under Section 107 of the Act.