Section 129 of CGST Act, 2017 — Goods in Transit with vehicle — In the instant case, reason for Goods in Transit is that Part B of the accompanied e-way bill has not completed, hence not valid for the movement of goods as per Section 138 of the GST Act and Rules 2017.
Held that—I reckon the petitioner may not insist on the provisional release of the goods, but contest the matter before the State Tax Officer. It may then invite an order under Section 129 and 130. Then, Perhaps, every plea including those provided under Section 126 may be available. But if the petitioner desires to have the interim release of the goods, there is no escape from Section 129. As with Section 74, it is evident that the provision concerns the assessment but not transport and its interception, much less the detention and the provisional release.
If the petitioner wants the interim custody of the goods, it may comply with the statutory mandate under Section 129(1)(b) and get them released. — Daily Express Vs. The Assistant State Tax Officer Surveillance Squad No. 8  6 TAXLOK.COM 47 (Ker)