Goods in Transit — Section 129 of the CGST Act — Goods in Transit – The Petitioner submitted that when the goods were unloaded at the place of destination as per the invoices, the respondent asked the driver of the transport vehicle, who was leaving the place to load the entire goods back into the lorry. The petitioner stated that no further action has been taken by the respondent to further the proceedings. No inspection is conducted and there is no order of detention. The petitioner had complied with all the requirement of transportation under the Rules. The respondent submitted that the goods have been detained for the reason that goods have been unloaded at a place other than the recorded destination. The court observed that the petitioner has not been served with a detention order so far, though the goods were detained from 09.09.2020. The respondent submitted that the amount of tax and penalty together will come to Rs. 2,34,500/-.
Held that:- The Hon’ble High Court directed the respondent to release the goods and conveyance on the petitioner, providing bank guarantee for an amount of Rs.2,34,500/-. The respondent shall complete and conclude the adjudication proceedings within a period of one week. — The Pit Stop Vs. The Assistant State Tax Officer  28 TAXLOK.COM 028 (Kerala)