Goods in Transit — Section 129 of the CGST Act —The Petitioner challenged the detention notice under Section 129 of the Act. The objection of the respondents was that the consignment was not supported by the original invoice and there was variation detected in the goods transported from the description in the invoice. The petitioner sought permission to clear the goods on furnishing of a bank guarantee
Held that:- The Hon’ble High Court disposed the petition by directing the respondent to permit the petitioner to clear the goods and the vehicle on furnishing a bank guarantee for the amount demanded in Notice. Thereafter, the respondent shall forward the files to the adjudicating authority for an adjudication of the dispute under Section 130, which adjudication shall be completed only after hearing the petitioner, within a period of one month.—Faisludeen P.M. Vs. Assistant State Tax Officer, State Tax Officer, State of Kerala, Commissioner of Goods And Services Tax [2020] 27 TAXLOK.COM 017 (Kerala)