Section 129 of the CGST Act, 2017 — Goods in Transit -- The petitioner challenged the detention Notice issued under section 129 of the Act. The counsel for the petitioner submitted that the vehicle met with breakdown and the E-way bill had expired. The petitioner could not renew the E-way bill because of intervening Saturday and Sunday, within the time limit prescribed by the statute.  The court observed that any person aggrieved by the order of the proper officer must necessarily approach the appellate authority before which an appeal against the adjudication order under section 129 (3) of the Act. In the instant case the remedy of the petitioner is to approach the appellate authority under the Act against the finding of the proper officer.

Held that:- The Hon’ble High Court relegated the petitioner to his alternate remedy of preferring appeals against the said adjudication orders before the appellate authority.