Section 129 of the CGST Act, 2017 – Goods in Transit ––- The petitioner’s goods and vehicle were intercepted. The transporter handed over e-invoice and e-way bill for physical verification. The vehicle was detained on the ground of ‘suspected transaction’. After issuance of Notice, an order has come to be passed on 27.05.2022. The court observed that the petitioner has an efficacious, alternate remedy provided under Section 107.

Held that:- The Hon’ble High Court dismissed the petition and granted liberty to the petitioner to approach the Appellate Authority by raising the points. The petitioner is also at liberty to seek interim protection including provisional release of the vehicle/its contents. Such interim application if filed shall be disposed by the Appellate Authority after hearing the petitioner in accordance with law and within a period of one week. The issue relates to 'place of origin of goods' which does not stand covered by the situation mentioned in Circular No. 10/2019 dated 31.05.2019.