Section 129 of the CGST Act, 2017 --- Goods in Transit  -------The petitioner submitted that on 27.7.2021, his vehicle was intercepted and the same seized on the ground that the vehicle did not have a tax invoice and the E-way pass. Thereafter, SCN was issued on 2.8.2021 an order was passed for imposition of tax and penalty. The Standing Counsel submitted that the petitioner ought not to have taken action under Section 161.  The court observed that as to why action could not have been taken under Section 161 when there was definitely an error as the details of the owners which were produced by the drivers were different from the details available on the GST portal.

Held that:- The Hon’ble High Court placed the petition as fresh on 25.2.2022.