Section 129 of the CGST Act, 2017— Goods in Transit – The Petitioner, aggrieved by the Ext. P8 order, by which the goods belonging to the petitioner were detained by the Respondent Authority and a tax and penal liability determined by the said Respondent. The transaction involved a sale from the vendor in Gujarat to the purchaser in Uttarakhand and pursuant to instructions from the purchaser, the goods were consigned to a destination in Trivandrum. The tax invoice and e-way bill also indicated the same details. The goods were detained on the ground that there was a possibility of evasion of IGST.
Held that:- The Hon’ble High Court held that there was no justification for detention of goods in terms of Section 129 of the Act. Accordingly, directed the Respondent to release goods along with vehicle. — Polycab India Limited Vs. State of Kerala, Commissioner of Commercial Taxes, Assistant State Tax Officer  18 TAXLOK.COM 079 (Kerala)