Section 129 of the CGST Act, 2017 — Goods in Transit — The applicant challenged the SCN dated 17.08.2022 in G.S.T. MOV 07. The court observed that in none of the paragraphs of the writ petition, it is indicated that the petitioner has submitted any reply to the SCN raising objections which are being made here in the present petition. There is no reason to entertain the petition.
Held that:- The Hon’ble High Court dismissed the writ petition.