Section 129 of the CGST Act, 2017 — Goods in Transit – The Petitioner challenged an order dated 15.12.2022 and the connected Order of Detention in Form GST MOV-06 dated 07.12.2022, on the ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3). The court observed that the date of detention is 07.12.2022; the notice was issued on 07.12.2022; and the order of detention was passed on 15.12.2022. The order is passed on the eighth day from the date of service of notice, whereas the time line stipulated under Section 129(3) of the Act is that the order ought to be passed within a period of 7 days from the date of service of such notice. The impugned proceedings are beyond the time lines stipulated under Section 129(3) of the Act, the same is fatal to the order in terms of the order of this Court in W.P.No.25931 of 2022.

Held that:- The Hon’ble High Court set aside the impugned proceedings and directed to release the vehicles/goods.