Section 129 of the CGST Act, 2017 — Goods in Transit – The petitioner challenged the order whereby, the vehicle of the petitioner was detained and also the SCN dated 08.06.2018. The counsel for the petitioner submitted that the vehicle/goods of the petitioner were illegally detained by the respondent authorities while in transit. Aluminum scrap was being transported in the vehicle and it was falsely shown to be Aluminum sections in the inspection/detention memo. The respondent counsel submitted that a fraudulent declaration that the goods under transit was Aluminum scrap whereas actually, brand new brand Aluminum Sections wrapped in protective plastic packaging material was being transported. The rate of the scrap as denoted in the E-Way Bill was mere Rs.6,42,600/- whereas, the rate of new Aluminum sections weighing 6300 Kgs. would be Rs.11,02,500/-. The court observed that by portraying the goods in transit to be Aluminum scrap in the documents, the petitioner was indulging in blatant evasion of GST. By no stretch of imagination, can brand new Aluminum sections be placed on equivalence with Aluminum scrap. The respondent authorities were perfectly justified in detaining the petitioner’s vehicle and the goods after noticing this blatant mis-description. Otherwise also, the SCN dated 08.06.2018 is appealable under Section 107.

Held that:- The Hon’ble High Court dismissed the petition.